Search results for: global business
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2144

Search results for: global business

1094 A Multi-Attribute Utility Model for Performance Evaluation of Sustainable Banking

Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

Abstract:

In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: Multi-attribute utility theory, Performance, Sustainable banking.

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1093 Effect of Influent COD on Biological Ammonia Removal Efficiency

Authors: S. H. Mirhossaini, H. Godini, A. Jafari

Abstract:

Biological Ammonia removal (nitrification), the oxidation of ammonia to nitrate catalyzed by bacteria, is a key part of global nitrogen cycling. In the first step of nitrification, chemolithoautotrophic ammonia oxidizer transform ammonia to nitrite, this subsequently oxidized to nitrate by nitrite oxidizing bacteria. This process can be affected by several factors. In this study the effect of influent COD on biological ammonia removal in a bench-scale biological reactor was investigated. Experiments were carried out using synthetic wastewater. The initial ammonium concentration was 25mgNH4 +-N L-1. The effect of COD between 247.55±1.8 and 601.08±3.24mgL-1 on biological ammonia removal was investigated by varying the COD loading supplied to reactor. From the results obtained in this study it could be concluded in the range of 247.55±1.8 to 351.35±2.05mgL-1, there is a direct relationship between amount of COD and ammonia removal. However more than 351.35±2.05 up to 601.08±3.24mgL-1 were found an indirect relationship between them.

Keywords: Ammonia biological removal, Nitrification, InfluentCOD.

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1092 Chinese Preferences of Hotel Websites: the Differences among Different Regions

Authors: Shanshan Qi, Rob Law, Dimitrios Buhalis

Abstract:

The fast technology and economic growth in China has attracted global attention in its tourism development. This study makes an effort on investigating China-s online tourism market and the Chinese online travelers- perceptions of hotel websites. The findings are expected to better understand Chinese customers- online preference and identified the differences among online travelers from different regions in the country. Empirical findings showed online reservation information is the most important factor to Chinese customers, and tourists from different regions of China have perception difference on user-friendly factor. The findings benefit hoteliers from understanding their websites development and formulating more appropriate online strategies to meet the requirements of Chinese travelers.

Keywords: Chinese online travelers, Hotel websites, Regions of China, Website usefulness

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1091 Sustainability Management for Wine Production: A Case of Thailand

Authors: Muthatakul Metasit, Setthasakko Watchaneeporn

Abstract:

At present, increased concerns about global environmental problems have magnified the importance of sustainability management. To move towards sustainability, companies need to look at everything from a holistic perspective in order to understand the interconnections between economic growth and environmental and social sustainability. This paper aims to gain an understanding of key determinants that drive sustainability management and barriers that hinder its development. It employs semi-structured interviews with key informants, site observation and documentation. The informants are production, marketing and environmental managers of the leading wine producer, which aims to become an Asia-s leader in wine & wine based products. It is found that corporate image and top management leadership are the primary factors influencing the adoption of sustainability management. Lack of environmental knowledge and inefficient communication are identified as barriers.

Keywords: Environmental, knowledge; Sustainability management; Top management leadership; Wine industry

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1090 Navigation and Guidance System Architectures for Small Unmanned Aircraft Applications

Authors: Roberto Sabatini, Celia Bartel, Anish Kaharkar, Tesheen Shaid, Subramanian Ramasamy

Abstract:

Two multisensor system architectures for navigation and guidance of small Unmanned Aircraft (UA) are presented and compared. The main objective of our research is to design a compact, light and relatively inexpensive system capable of providing the required navigation performance in all phases of flight of small UA, with a special focus on precision approach and landing, where Vision Based Navigation (VBN) techniques can be fully exploited in a multisensor integrated architecture. Various existing techniques for VBN are compared and the Appearance-Based Navigation (ABN) approach is selected for implementation. Feature extraction and optical flow techniques are employed to estimate flight parameters such as roll angle, pitch angle, deviation from the runway centreline and body rates. Additionally, we address the possible synergies of VBN, Global Navigation Satellite System (GNSS) and MEMS-IMU (Micro-Electromechanical System Inertial Measurement Unit) sensors, and the use of Aircraft Dynamics Model (ADM) to provide additional information suitable to compensate for the shortcomings of VBN and MEMS-IMU sensors in high-dynamics attitude determination tasks. An Extended Kalman Filter (EKF) is developed to fuse the information provided by the different sensors and to provide estimates of position, velocity and attitude of the UA platform in real-time. The key mathematical models describing the two architectures i.e., VBN-IMU-GNSS (VIG) system and VIGADM (VIGA) system are introduced. The first architecture uses VBN and GNSS to augment the MEMS-IMU. The second mode also includes the ADM to provide augmentation of the attitude channel. Simulation of these two modes is carried out and the performances of the two schemes are compared in a small UA integration scheme (i.e., AEROSONDE UA platform) exploring a representative cross-section of this UA operational flight envelope, including high dynamics manoeuvres and CAT-I to CAT-III precision approach tasks. Simulation of the first system architecture (i.e., VIG system) shows that the integrated system can reach position, velocity and attitude accuracies compatible with the Required Navigation Performance (RNP) requirements. Simulation of the VIGA system also shows promising results since the achieved attitude accuracy is higher using the VBN-IMU-ADM than using VBN-IMU only. A comparison of VIG and VIGA system is also performed and it shows that the position and attitude accuracy of the proposed VIG and VIGA systems are both compatible with the RNP specified in the various UA flight phases, including precision approach down to CAT-II.

Keywords: Global Navigation Satellite System (GNSS), Lowcost Navigation Sensors, MEMS Inertial Measurement Unit (IMU), Unmanned Aerial Vehicle, Vision Based Navigation.

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1089 Picture of the World by the Second Law of Thermodynamics

Authors: I. V. Kuzminov

Abstract:

According to its content, the proposed article is a collection of articles with comments and additions. All articles, in one way or another, have a connection with the Second Law of Thermodynamics. The content of the articles is given in a concise form. The articles were published in different journals at different times. Main topics are presented: gravity, biography of the Earth, physics of global warming-cooling cycles, multiverse. The articles are based on the laws of classical physics. Along the way, it should be noted that the Second Law of Thermodynamics can be formulated as the Law of Matter Cooling. As it cools down, the processes of condensation, separation, and changes in the aggregate states of matter occur. In accordance with these changes, a picture of the world is being formed. Also, the main driving force of these processes is the inverse temperature dependence of the forces of gravity. As matter cools, the forces of gravity increase. The actions of these phenomena in the compartment form a picture of the world.

Keywords: Gravitational forces, cooling of matter, second law of thermodynamics, planetary model of the atom.

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1088 Effective Online Staff Training: Is This Possible?

Authors: C. Rogerson, E. Scott

Abstract:

The purpose of this paper is to consider the introduction of online courses to replace the current classroom-based staff training. The current training is practical, and must be completed before access to the financial computer system is authorized. The long term objective is to measure the efficacy, effectiveness and efficiency of the training, and to establish whether a transfer of knowledge back to the workplace has occurred. This paper begins with an overview explaining the importance of staff training in an evolving, competitive business environment and defines the problem facing this particular organization. A summary of the literature review is followed by a brief discussion of the research methodology and objective. The implementation of the alpha version of the online course is then described. This paper may be of interest to those seeking insights into, or new theory regarding, practical interventions of online learning in the real world.

Keywords: Computer-based courses, e-learning, online training, workplace training.

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1087 Removal of Phenylurea Herbicides from Waters by using Chemical Oxidation Treatments

Authors: F. Javier Benitez, Carolina Garcia, Juan Luis Acero, Francisco J. Real

Abstract:

Four phenylurea herbicides (isoproturon, chlortoluron, diuron and linuron) were dissolved in different water matrices in order to study their chemical degradation by using UV radiation, ozone and some advanced oxidation processes (UV/H2O2, O3/H2O2, Fenton reagent and the photo- Fenton system). The waters used were: ultra-pure water, a commercial mineral water, a groundwater and a surface water taken from a reservoir. Elimination levels were established for each herbicide and for several global quality parameters, and a kinetic study was performed in order to determine basic kinetic parameters of each reaction between the target phenylureas and these oxidizing systems.

Keywords: Phenylurea herbicides, UV radiation; Ozone, Fenton reagent, Hydroxyl radicals, Rate constants, Quantum yields

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1086 Emerging Methods as a Tool for Obtaining Subconscious Feedback in E-commerce and Marketplace

Authors: J. Berčík, A. Mravcová, A. Rusková, P. Jurčišin, R. Virágh

Abstract:

The online world is changing every day. With this comes the emergence and development of new business models. One of them is the sale of several types of products in one place. This type of sales in the form of online marketplaces has undergone a positive development in recent years and represents a kind of alternative to brick-and-mortar shopping centers. The main philosophy is to buy several products under one roof. Examples of popular e-commerce marketplaces are Amazon, eBay or Allegro. Their share of total e-commerce turnover is expected to even double in the coming years. The paper highlights possibilities for testing web applications and online marketplace using emerging methods like stationary eye camera (Eye tracking) and facial analysis (FaceReading).

Keywords: Emerging methods, consumer neuroscience, e-commerce, marketplace, user experience, user interface.

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1085 Knowledge and Skills Requirements for Software Developer Students

Authors: J. Liebenberg, M. Huisman, E. Mentz

Abstract:

It is widely acknowledged that there is a shortage of software developers, not only in South Africa, but also worldwide. Despite reports on a gap between industry needs and software education, the gap has mostly been explored in quantitative studies. This paper reports on the qualitative data of a mixed method study of the perceptions of professional software developers regarding what topics they learned from their formal education and the importance of these topics to their actual work. The analysis suggests that there is a gap between industry’s needs and software development education and the following recommendations are made: 1) Real-life projects must be included in students’ education; 2) Soft skills and business skills must be included in curricula; 3) Universities must keep the curriculum up to date; 4) Software development education must be made accessible to a diverse range of students.

Keywords: Software development education, Software industry, IT workforce, Computing curricula.

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1084 Energy Models for Analyzing the Economic Wide Impact of the Environmental Policies

Authors: Majdi M. Alomari, Nafesah I. Alshdaifat, Mohammad S. Widyan

Abstract:

Different countries have introduced different schemes and policies to counter global warming. The rationale behind the proposed policies and the potential barriers to successful implementation of the policies adopted by the countries were analyzed and estimated based on different models. It is argued that these models enhance the transparency and provide a better understanding to the policy makers. However, these models are underpinned with several structural and baseline assumptions. These assumptions, modeling features and future prediction of emission reductions and other implication such as cost and benefits of a transition to a low-carbon economy and its economy wide impacts were discussed. On the other hand, there are potential barriers in the form political, financial, and cultural and many others that pose a threat to the mitigation options.

Keywords: Economic wide impact, energy models, environmental policy instruments, mitigating CO2 emission.

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1083 Enhanced Traffic Light Detection Method Using Geometry Information

Authors: Changhwan Choi, Yongwan Park

Abstract:

In this paper, we propose a method that allows faster and more accurate detection of traffic lights by a vision sensor during driving, DGPS is used to obtain physical location of a traffic light, extract from the image information of the vision sensor only the traffic light area at this location and ascertain if the sign is in operation and determine its form. This method can solve the problem in existing research where low visibility at night or reflection under bright light makes it difficult to recognize the form of traffic light, thus making driving unstable. We compared our success rate of traffic light recognition in day and night road environments. Compared to previous researches, it showed similar performance during the day but 50% improvement at night.

Keywords: Traffic light, Intelligent vehicle, Night, Detection, DGPS (Differential Global Positioning System).

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1082 Towards an Understanding of how Information Technology Enables Innovation – The Innovators- Perceptions

Authors: R. Nootjarat, W. Chantatub, P. Chongstitvatana

Abstract:

This research attempts to explore gaps in Information Systems (IS) and innovation literatures by developing a model of Information Technology (IT) capability in enabling innovation. The research was conducted by using semi-structured interview with six innovators in business consulting, financial, healthcare and academic organizations. The interview results suggest four elements of ITenabled innovation capability which are information (ability to capture ideas and knowledge), connectivity (ability to bridge geographical boundary and mobilize human resources), communication (ability to attain and engage relationships between human resources) and transformation (ability to change the functions and process integrations) in defining IT-enabled innovation platform. The results also suggests innovators- roles and IT capability.

Keywords: Innovation Platform, IT Capability, Innovators, Innovation Delivery

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1081 On Some Signs of a Recurrent Climate Scenario Advent

Authors: Vladimir I. Byshev, Victor G. Neiman, Yuri A. Romanov, Ilya V. Serykh

Abstract:

Since atmosphere pressure field is an actual envoy of climatic signal the atmospheric Highs and Lows should be attributed to the key active focal points within the ocean-atmosphere interplay system. Here we were set a task to determine how the dynamics of those centres of action relates to the climate change both on regional and global scales. For this target the near-surface temperature and atmospheric pressure differences between the Icelandic Low and the Azores High were considered. The secular term of phase states of the system under consideration was found divided into three nonintersecting subsets. Each of that was put in consequence with one of three climatic scenarios related to the periods of 1905-1935 (relatively warm phase), 1940-1970 (cold phase) and 1980-2000 (warm phase).

Keywords: Climate change, climatic scenario, fields of environmental characteristics, North Atlantic region.

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1080 A Review on Terrestrial Multimedia Communication using OFDM Technology

Authors: Shweta Shah, Upena Dalal

Abstract:

The development of wireless communication technologies has changed our living style in global level. After the international success of mobile telephony standards, the location and time independent voice connection has become a default method in daily telecommunications. As for today, highly advanced multimedia messaging plays a key role in value added service handling. Along with evolving data services, the need for more complex applications can be seen, including the mobile usage of broadcast technologies. Here performance of a system design for terrestrial multimedia content is examined with emphasis on mobile reception. This review paper has accommodated the understanding of physical layer role and the flavour of terrestrial channel effects on the terrestrial multimedia transmission using OFDM keeping DVB-H as benchmark standard.

Keywords: Digital Video Broadcast-Handhelds, Multimedia, OFDM, Physical Layer

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1079 Trends in IT Consulting in Austria

Authors: Michael Torggler

Abstract:

IT consultants often take over an important role as an interface between technological, organizational and managerial structures. As a result, the services offered are in many cases assigned to different disciplines which can cause a lack of transparency on the market for consulting services. However, not all consulting products are suitable for every company because of different frameworks and business processes. In this context the questions arises as to what consulting products are currently offered and how they can be compared as well as how the market for IT consulting services is structured on the supply side. The presented study aims to shed light on the IT consulting market by giving an overview of the current structure of the supply-side for IT consulting services as well as proposing a categorization of the currently available consulting services (consulting fields) in order to provide a theoretical background for the empirical study. Apart from these theoretical considerations, the empirical results of field surveys on the Austrian IT consulting market are presented and analyzed.

Keywords: IT Consulting, Management Consulting, ISConsulting, Consulting Fields, Market study.

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1078 Cultural Effects on the Performance of Non- Profit and For-Profit Microfinance Institutions

Authors: Patrick M. Stanton, William R. McCumber

Abstract:

Using a large dataset of more than 2,400 individual microfinance institutions (MFIs) from 120 countries from 1999 to 2016, this study finds that nearly half of the international MFIs operate as for-profit institutions. Formal institutions (business regulatory environment, property rights, social protection, and a developed financial sector) impact the likelihood of MFIs being for-profit across countries. Cultural differences across countries (power distance, individualism, masculinity, and indulgence) seem to be a factor in the legal status of the MFI (non-profit or for-profit). MFIs in countries with stronger formal institutions, a greater degree of power distance, and a higher degree of collectivism experience better financial and social performance.

Keywords: Hofstede cultural dimensions, international finance, microfinance institutions, non-profit.

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1077 Business Penetration through Print Media: A Review of Select Enablers

Authors: Prateek Maheshwari, Nitin Seth

Abstract:

It’s an era of high competition, dynamism and complexities which have forced organizations to change dramatically due to rising customer expectations. Marketers are under constant pressure to deliver finest to their customers. With the advent of technology, marketers have identified latest advertising media options to reach out to target audience. But the conventional ways of print advertisements still holds a deeper penetration and coverage. Various researchers and practitioners have studied the area of print media advertising and have tried to identify and implement advertisement effectiveness enablers. The purpose of this paper is to suggest select enablers for print media in Indian context using an integrated approach of review of literature and investigative interviews with academicians and experts from the area of advertising.

Keywords: Advertising, Advertisement Effectiveness, Competition, Print Media.

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1076 Internationalization and Multilingualism in Brazil: Possibilities of Content and Language Integrated Learning and Intercomprehension Approaches

Authors: Kyria Rebeca Finardi

Abstract:

The study discusses the role of foreign languages in general and of English in particular in the process of internationalization of higher education (IHE), defined as the intentional integration of an international, intercultural or global dimension in the purpose, function or offer of higher education. The study is bibliographical and offers a brief outline of the current political, economic and educational scenarios in Brazil, before discussing some possibilities and challenges for the development of multilingualism and IHE there. The theoretical background includes a review of Brazilian language and internationalization policies. The review and discussion concludes that the use of the Content and Language Integrated Learning (CLIL) approach and the Intercomprehension approach to foreign language teaching/learning are relevant alternatives to foster multilingualism in that context.

Keywords: Brazil, higher education, internationalization, multilingualism.

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1075 Survey on Arabic Sentiment Analysis in Twitter

Authors: Sarah O. Alhumoud, Mawaheb I. Altuwaijri, Tarfa M. Albuhairi, Wejdan M. Alohaideb

Abstract:

Large-scale data stream analysis has become one of the important business and research priorities lately. Social networks like Twitter and other micro-blogging platforms hold an enormous amount of data that is large in volume, velocity and variety. Extracting valuable information and trends out of these data would aid in a better understanding and decision-making. Multiple analysis techniques are deployed for English content. Moreover, one of the languages that produce a large amount of data over social networks and is least analyzed is the Arabic language. The proposed paper is a survey on the research efforts to analyze the Arabic content in Twitter focusing on the tools and methods used to extract the sentiments for the Arabic content on Twitter.

Keywords: Big Data, Social Networks, Sentiment Analysis.

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1074 A Web Designer Agent, Based On Usage Mining Online Behavior of Visitors

Authors: Babak Abedin, Babak Sohrabi

Abstract:

Website plays a significant role in success of an e-business. It is the main start point of any organization and corporation for its customers, so it's important to customize and design it according to the visitors' preferences. Also, websites are a place to introduce services of an organization and highlight new service to the visitors and audiences. In this paper, we will use web usage mining techniques, as a new field of research in data mining and knowledge discovery, in an Iranian government website. Using the results, a framework for web content layour is proposed. An agent is designed to dynamically update and improve web links locations and layout. Then, we will explain how it is used to directly enable top managers of the organization to influence on the arrangement of web contents and also to enhance customization of web site navigation due to online users' behaviors.

Keywords: Web usage mining, website design, agent, website customization.

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1073 Numerical Evaluation of the Aerodynamic Efficiency of the Stevens and Jolly Vertical- Axis Windmill (1895)

Authors: M. Raciti Castelli, E. Benini

Abstract:

This paper presents a numerical investigation of the unsteady flow around an American 19th century vertical-axis windmill: the Stevens & Jolly rotor, patented on April 16, 1895. The computational approach used is based on solving the complete transient Reynolds-Averaged Navier-Stokes (t-RANS) equations: a full campaign of numerical simulation has been performed using the k-ω SST turbulence model. Flow field characteristics have been investigated for several values of tip speed ratio and for a constant unperturbed free-stream wind velocity of 6 m/s, enabling the study of some unsteady flow phenomena in the rotor wake. Finally, the global power generated from the windmill has been determined for each simulated angular velocity, allowing the calculation of the rotor power-curve.

Keywords: CFD, vertical-axis rotor, windmill.

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1072 Telemedicine and Medical Informatics: The Global Approach

Authors: F. Lievens, M. Jordanova

Abstract:

Telemedicine is brought to life by contemporary changes of our world and summarizes the entire range of services that are at the crossroad of traditional healthcare and information technology. It is believed that eHealth can help in solving critical issues of rising costs, care for ageing and housebound population, staff shortage. It is a feasible tool to provide routine as well as specialized health service as it has the potential to improve both the access to and the standard of care. eHealth is no more an optional choice. It has already made quite a way but it still remains a fantastic challenge for the future requiring cooperation and coordination at all possible levels. The strategic objectives of this paper are: 1. To start with an attempt to clarify the mass of terms used nowadays; 2. To answer the question “Who needs eHealth"; 3. To focus on the necessity of bridging telemedicine and medical (health) informatics as well as on the dual relationship between them; as well as 4. To underline the need of networking in understanding, developing and implementing eHealth.

Keywords: E-Health/telemedicine, networking, medical informatics.

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1071 Gender Differences in Research Output, Funding and Collaboration

Authors: Ashkan Ebadi, Andrea Schiffauerova

Abstract:

In spite of the global efforts toward gender equality, female researchers are still underrepresented in professional scientific activities. The gender gap is more seen in engineering and math-intensive technological scientific fields thus calling for a specific attention. This paper focuses on the Canadian funded researchers who are active in natural sciences and engineering, and analyses the gender aspects of researchers’ performance, their scientific collaboration patterns as well as their share of the federal funding within the period of 2000 to 2010. Our results confirm the existence of gender disparity among the examined Canadian researchers. Although it was observed that male researchers have been performing better in terms of number of publications, the impact of the research was almost the same for both genders. In addition, it was observed that research funding is more biased towards male researchers and they have more control over their scientific community as well.

Keywords: Bibliometrics, collaboration, funding, gender differences, research output.

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1070 Energy Consumption and Surface Finish Analysis of Machining Ti6Al4V

Authors: Salman Pervaiz, Ibrahim Deiab, Amir Rashid, Mihai Nicolescu, Hossam Kishawy

Abstract:

Greenhouse gases (GHG) emissions impose major threat to global warming potential (GWP). Unfortunately manufacturing sector is one of the major sources that contribute towards the rapid increase in greenhouse gases (GHG) emissions. In manufacturing sector electric power consumption is the major driver that influences CO2 emission. Titanium alloys are widely utilized in aerospace, automotive and petrochemical sectors because of their high strength to weight ratio and corrosion resistance. Titanium alloys are termed as difficult to cut materials because of their poor machinability rating. The present study analyzes energy consumption during cutting with reference to material removal rate (MRR). Surface roughness was also measured in order to optimize energy consumption.

Keywords: Energy Consumption, CO2 Emission, Ti6Al4V.

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1069 Knowledge Management Applied to Forensic Sciences

Authors: Norma Rodrigues Gomes

Abstract:

This paper presents initiatives of Knowledge Management (KM) applied to Forensic Sciences field, especially developed at the Forensic Science Institute of the Brazilian Federal Police. Successful projects, related to knowledge sharing, drugs analysis and environmental crimes, are reported in the KM perspective. The described results are related to: a) the importance of having an information repository, like a digital library, in such a multidisciplinary organization; b) the fight against drug dealing and environmental crimes, enabling the possibility to map the evolution of crimes, drug trafficking flows, and the advance of deforestation in Amazon rain forest. Perspectives of new KM projects under development and studies are also presented, tracing an evolution line of the KM view at the Forensic Science Institute.

Keywords: Business Intelligence, Digital Library, Forensic Science, Knowledge Management

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1068 Software Engineering Interoperable Environment for University Process Workflow and Document Management

Authors: Bekim Fetaji, Majlinda Fetaji, Mirlinda Ebibi

Abstract:

The objective of the research was focused on the design, development and evaluation of a sustainable web based network system to be used as an interoperable environment for University process workflow and document management. In this manner the most of the process workflows in Universities can be entirely realized electronically and promote integrated University. Definition of the most used University process workflows enabled creating electronic workflows and their execution on standard workflow execution engines. Definition or reengineering of workflows provided increased work efficiency and helped in having standardized process through different faculties. The concept and the process definition as well as the solution applied as Case study are evaluated and findings are reported.

Keywords: design process workflows, workflow and documentmanagement, Business Process, software engineering

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1067 Perspectives of Financial Reporting Harmonization

Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.

Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.

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1066 Variable Responses of Leaf C, N and P to Climatic Factors in Different Regions and Growth Forms

Authors: Li Wu

Abstract:

Plant ecological stoichiometry, which is one of the most important tools to connect the components among different levels of ecosystem, has obtained increasingly extensive concern, especially on its responses to the environmental gradients. Based on the published literatures and datasets, this article focused on reviewing the variable responses of plant foliar ecological stoichiometry to the climatic factors, such as temperature, water, elevated CO2, and found that foliar ecological stoichiometry responded dynamically to climatic variations among different regions and different growth forms. Then, research status and deficiency were summarized and the expectation on studying the relationships between plant C, N and P ecological stoichiometry and environmental variations which can provide a reference to understand how plants will respond to global change in the future was pointed out.

Keywords: Climatic variations, terrestrial plant, foliar ecological stoichiometry, temperature, precipitation, drought, elevated CO2.

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1065 Do Cultural Differences in Successful ERP Implementations Exist?

Authors: Jaideep Motwani, Asli Yagmur Akbulut

Abstract:

Using a methodology grounded in business process change theory, we investigate the critical success factors that affect ERP implementation success in United States and India. Specifically, we examine the ERP implementation at two case study companies, one in each country. Our findings suggest that certain factors that affect the success of ERP implementations are not culturally bound, whereas some critical success factors depend on the national culture of the country in which the system is being implemented. We believe that the understanding of these critical success factors will deepen the understanding of ERP implementations and will help avoid implementation mistakes, thereby increasing the rate of success in culturally different contexts. Implications of the findings and future research directions for both academicians and practitioners are also discussed.

Keywords: Critical Success Factors, Culture, Enterprise Resource Planning Systems, India, United States

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