Search results for: Social Responsibility Theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3071

Search results for: Social Responsibility Theory

1961 Child Abuse: Emotional, Physical, Neglect, Sexual and the Psychological Effects: A Case Scenario in Lagos State, Nigeria

Authors: Ololade M. Aminu

Abstract:

Child abuse is a significant issue worldwide, affecting the socio-development and mental and physical health of young individuals. It is the maltreatment of a child by an adult or a child. This paper focuses on child abuse in Communities in Lagos State, Nigeria. The aim of this study is to investigate the extent of child abuse and its impact on the mood, social activities, self-worth, concentration, and academic performance of children in Communities in Lagos State. The primary research instrument used in this study was the interview (Forensic), which consisted of two sections. The first section gathered data on the details of the child and the forms and impacts of abuse experienced, while the second section focused on family structure and parental style. The study found that children who experienced various forms of abuse, such as emotional, neglect, physical, or sexual abuse, were hesitant to report it out of fear of threats or even death from the abuser. These abused children displayed withdrawn behaviour, depression, and low self-worth and underperformed academically compared to their peers who did not experience abuse. The findings align with socio-learning theory and intergenerational transmission of violence, which suggest that parents and caregivers who engage in child abuse often do so because they themselves experienced or witnessed abuse as children, thereby normalizing violence. The study highlights the prevalent issue of child abuse in Lagos State and emphasizes the need for advocacy programs and capacity building to raise awareness about child abuse and prevention. The distribution of the Child’s Rights Act/Child’s Right Law in various sectors is also recommended to underscore the importance of protecting the rights of children. Additionally, the inclusion of courses on child abuse in the school curriculum is proposed to ensure children are educated on recognizing and reporting abuse.

Keywords: Child abuse, physical ill-treatment, neglect, parental style, psychological effect, sexual offence, reporting.

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1960 The Shifting Urban Role of Buildings’ Facades: A Diachronic Analysis of El Korba

Authors: Virginia Bassily, Sherif Goubran

Abstract:

In heritage conservation and revival, much of the focus is placed on the techniques and methods to preserve, restore, and revive heritage structures and locations. However, more attention needs to be drawn to how deterioration happens and its effect on the area’s character and socio-economic status. To this end, this research aims to examine the decline and its effect in the El Korba area in Heliopolis, Cairo, Egypt. El Korba was designed with a unique architectural character to stimulate social and economic life. However, the area has been on a path of physical deterioration that is corroding the social life on its streets. This research uses diachronic analysis in Ibrahim El-Lakkani Boulevard of El Korba based on a previously developed framework that connects buildings’ architectural features to the degree of social interaction in the street to document the changes that the building deterioration could have caused. Architectural features of the street level during both the original state (1906) and the current state (2021) are broken down and categorized in those six parameters to understand their decline or improvement over time. We find that the parameters that have decreased over the years and caused the deterioration are complexity and architectural character, permeability, territoriality and personalization, and physical comfort.  Based on these findings, revival projects can focus on physical parameters that create synergistic benefits by preserving and renewing heritage locations and revitalizing their socio-economic potential.

Keywords: Architectural character, heritage building conservation, enclosure, ground-floor use, El Korba, visual and physical permeability, personalization, physical comfort, social life, territoriality.

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1959 Project Selection by Using Fuzzy AHP and TOPSIS Technique

Authors: S. Mahmoodzadeh, J. Shahrabi, M. Pariazar, M. S. Zaeri

Abstract:

In this article, by using fuzzy AHP and TOPSIS technique we propose a new method for project selection problem. After reviewing four common methods of comparing alternatives investment (net present value, rate of return, benefit cost analysis and payback period) we use them as criteria in AHP tree. In this methodology by utilizing improved Analytical Hierarchy Process by Fuzzy set theory, first we try to calculate weight of each criterion. Then by implementing TOPSIS algorithm, assessment of projects has been done. Obtained results have been tested in a numerical example.

Keywords: Fuzzy AHP, Project Selection, TOPSIS Technique.

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1958 First-Principles Investigation of the Structural and Electronic Properties of Mg1-xBixO

Authors: G. P. Abdel Rahim, M. María Guadalupe Moreno Armenta, Jairo Arbey Rodriguez

Abstract:

We investigated the structure and electronic properties of the compound Mg1-xBixO with varying concentrations of 0, ¼, ½, and ¾ x bismuth in the the cesium chloride (CsCl), zinc-blende (ZnS), nickel arsenide (NiAs) NaCl (rock-salt) and WZ (wurtzite) phases. We calculated. The calculations were performed using the first-principles pseudo-potential method within the framework of spin density functional theory (DFT).

Keywords: DFT, Mg1-xBixO, pseudo-potential, rock-salt and wurtzite.

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1957 A New Approach to Optimal Control Problem Constrained by Canonical Form

Authors: B. Farhadinia

Abstract:

In this article, it is considered a class of optimal control problems constrained by differential and integral constraints are called canonical form. A modified measure theoretical approach is introduced to solve this class of optimal control problems.

Keywords: control problem, Canonical form, Measure theory.

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1956 Exploring the Roles of Social Exchanges in Using Information Systems

Authors: Kee-Young Kwahk

Abstract:

Previous studies have indicated that one of the most critical failure reasons of enterprise systems is the lack of knowledge sharing and utilization across organizations. As a consequence, many information systems researchers have paid attention to examining the effect of absorptive capacity closely associated with knowledge sharing and transferring on IS usage performance. A lack of communications and interactions due to a lack of organizational citizenship behavior might lead to weak absorptive capacity and thus negatively influence knowledge sharing across organizations. In this study, a theoretical model which delves into the relationship between usage performance of enterprise systems and its determinants was established.

Keywords: Usage performance of information systems, Social exchanges, Enterprise systems.

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1955 On the Positive Definite Solutions of Nonlinear Matrix Equation

Authors: Tian Baoguang, Liang Chunyan, Chen Nan

Abstract:

In this paper, the nonlinear matrix equation is investigated. Based on the fixed-point theory, the boundary and the existence of the solution with the case r>-δi are discussed. An algorithm that avoids matrix inversion with the case -1<-δi<0 is proposed.

Keywords: Nonlinear matrix equation, Positive definite solution, The maximal-minimal solution, Iterative method, Free-inversion

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1954 A Structured Mechanism for Identifying Political Influencers on Social Media Platforms: Top 10 Saudi Political Twitter Users

Authors: Ahmad Alsolami, Darren Mundy, Manuel Hernandez-Perez

Abstract:

Social media networks, such as Twitter, offer the perfect opportunity to either positively or negatively affect political attitudes on large audiences. The existence of influential users who have developed a reputation for their knowledge and experience of specific topics is a major factor contributing to this impact. Therefore, knowledge of the mechanisms to identify influential users on social media is vital for understanding their effect on their audience. The concept of the influential user is related to the concept of opinion leaders' to indicate that ideas first flow from mass media to opinion leaders and then to the rest of the population. Hence, the objective of this research was to provide reliable and accurate structural mechanisms to identify influential users, which could be applied to different platforms, places, and subjects. Twitter was selected as the platform of interest, and Saudi Arabia as the context for the investigation. These were selected because Saudi Arabia has a large number of Twitter users, some of whom are considerably active in setting agendas and disseminating ideas. The study considered the scientific methods that have been used to identify public opinion leaders before, utilizing metrics software on Twitter. The key findings propose multiple novel metrics to compare Twitter influencers, including the number of followers, social authority and the use of political hashtags, and four secondary filtering measures. Thus, using ratio and percentage calculations to classify the most influential users, Twitter accounts were filtered, analyzed and included. The structured approach is used as a mechanism to explore the top ten influencers on Twitter from the political domain in Saudi Arabia.

Keywords: Twitter, influencers, structured mechanism, Saudi Arabia.

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1953 A General Model for Amino Acid Interaction Networks

Authors: Omar Gaci, Stefan Balev

Abstract:

In this paper we introduce the notion of protein interaction network. This is a graph whose vertices are the protein-s amino acids and whose edges are the interactions between them. Using a graph theory approach, we identify a number of properties of these networks. We compare them to the general small-world network model and we analyze their hierarchical structure.

Keywords: interaction network, protein structure, small-world network.

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1952 Managing City Pipe Leaks through Community Participation Using a Web and Mobile Application in South Africa

Authors: Mpai Mokoena, Nsenda Lukumwena

Abstract:

South Africa is one of the driest countries in the world and is facing a water crisis. In addition to inadequate infrastructure and poor planning, the country is experiencing high rates of water wastage due to pipe leaks. This study outlines the level of water wastage and develops a smart solution to efficiently manage and reduce the effects of pipe leaks, while monitoring the situation before and after fixing the pipe leaks. To understand the issue in depth, a literature review of journal papers and government reports was conducted. A questionnaire was designed and distributed to the general public. Additionally, the municipality office was contacted from a managerial perspective. The analysis from the study indicated that the majority of the citizens are aware of the water crisis and are willing to participate positively to decrease the level of water wasted. Furthermore, the response from the municipality acknowledged that more practical solutions are needed to reduce water wastage, and resources to attend to pipe leaks swiftly. Therefore, this paper proposes a specific solution for municipalities, local plumbers and citizens to minimize the effects of pipe leaks. The solution provides web and mobile application platforms to report and manage leaks swiftly. The solution is beneficial to the country in achieving water security and would promote a culture of responsibility toward water usage.

Keywords: Urban Distribution Networks, leak management, mobile application, responsible citizens, water crisis, water security.

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1951 Implementation of Intuitionistic Fuzzy Approach in Maximizing Net Present Value

Authors: Gaurav Kumar, Rakesh Kumar Bajaj

Abstract:

The applicability of Net Present Value (NPV) in an investment project is becoming more and more popular in the field of engineering economics. The classical NPV methodology involves only the precise and accurate data of the investment project. In the present communication, we give a new mathematical model for NPV which uses the concept of intuitionistic fuzzy set theory. The proposed model is based on triangular intuitionistic fuzzy number, which may be known as Intuitionistic Fuzzy Net Present Value (IFNPV). The model has been applied to an example and the results are presented.

Keywords: Net Present Value, Intuitionistic Fuzzy Set, Investment Projects.

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1950 Bisymmetric, Persymmetric Matrices and Its Applications in Eigen-decomposition of Adjacency and Laplacian Matrices

Authors: Mahdi Nouri

Abstract:

In this paper we introduce an efficient solution method for the Eigen-decomposition of bisymmetric and per symmetric matrices of symmetric structures. Here we decompose adjacency and Laplacian matrices of symmetric structures to submatrices with low dimension for fast and easy calculation of eigenvalues and eigenvectors. Examples are included to show the efficiency of the method.

Keywords: Graphs theory, Eigensolution, adjacency and Laplacian matrix, Canonical forms, bisymmetric, per symmetric.

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1949 Best Co-approximation and Best Simultaneous Co-approximation in Fuzzy Normed Spaces

Authors: J. Kavikumar, N. S. Manian, M.B.K. Moorthy

Abstract:

The main purpose of this paper is to consider the t-best co-approximation and t-best simultaneous co-approximation in fuzzy normed spaces. We develop the theory of t-best co-approximation and t-best simultaneous co-approximation in quotient spaces. This new concept is employed us to improve various characterisations of t-co-proximinal and t-co-Chebyshev sets.

Keywords: Fuzzy best co-approximation, fuzzy quotient spaces, proximinality, Chebyshevity, best simultaneous co-approximation.

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1948 The Role of Social and Technical Lean Implementation in Improving Operational Performance: Insights from the Pharmaceutical Industry

Authors: M. Bernasconi, M. Grothkopp, T. Friedli

Abstract:

The objective of this paper is to examine the relationships between technical and social lean bundles as well as operational performance in the context of the pharmaceutical industry. We investigate the direct and mediating effects of the lean bundles Total Productive Maintenance (TPM), Total Quality Management (TQM), Just-In-Time (JIT), and Human Resource Management (HRM) on operational performance. Our analysis relies on 113 manufacturing facilities from the St.Gallen OPEX benchmarking database. The results show that HRM has a positive indirect effect on operational performance mediated by the technical lean bundles.

Keywords: Human resource management, operational performance, pharmaceutical industry, technical lean practices.

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1947 Absent Theaters: A Virtual Reconstruction from Memories

Authors: P. Castillo Muñoz, A. Lara Ramírez

Abstract:

Absent Theaters is a project that virtually reconstructs three theaters that existed in the twentieth century, demolished in the city of Medellin, Colombia: Circo España, Bolívar, and Junín. Virtual reconstruction is used as an excuse to talk with those who lived in their childhood and youth cultural spaces that formed a whole generation. Around 100 people who witnessed these theaters were interviewed. The means used to perform the oral history work was the virtual reconstruction of the interior of the theaters that were presented to the interviewees through the Virtual Reality glasses. The voices of people between 60 and 103 years old were used to generate a transmission of knowledge to the new generations about the importance of theaters as essential places for the city, as spaces generating social relations and knowledge of other cultures. Oral stories about events, the historical and social context of the city, were mixed with archive images and animations of the architectural transformations of these places. Oral stories about events, the historical and social context of the city, were mixed with archive images and animations of the architectural transformations of these places, with the purpose of compiling a collective discourse around cultural activities, heritage, and memory of Medellin.

Keywords: Culture, heritage, oral history, theaters, virtual reality.

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1946 Positive Solutions for Three-Point Boundary Value Problems of Third-Order Nonlinear Singular Differential Equations in Banach Space

Authors: Li Xiguang

Abstract:

In this paper, by constructing a special set and utilizing fixed point index theory, we study the existence of solution for singular differential equation in Banach space, which improved and generalize the result of related paper.

Keywords: Banach space, cone, fixed point index, singular differential equation.

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1945 A Necessary Condition for the Existence of Chaos in Fractional Order Delay Differential Equations

Authors: Sachin Bhalekar

Abstract:

In this paper we propose a necessary condition for the existence of chaos in delay differential equations of fractional order. To explain the proposed theory, we discuss fractional order Liu system and financial system involving delay.

Keywords: Caputo derivative, delay, stability, chaos.

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1944 Is It Important to Measure the Volumetric Mass Density of Nanofluids?

Authors: Z. Haddad, C. Abid, O. Rahli, O. Margeat, W. Dachraoui, A. Mataoui

Abstract:

The present study aims to measure the volumetric mass density of NiPd-heptane nanofluids synthesized using a one step method known as thermal decomposition of metal-surfactant complexes. The particle concentration is up to 7.55g/l and the temperature range of the experiment is from 20°C to 50°C. The measured values were compared with the mixture theory and good agreement between the theoretical equation and measurement were obtained. Moreover, the available nanofluids volumetric mass density data in the literature is reviewed.

Keywords: NiPd nanoparticles, nanofluids, volumetric mass density, stability.

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1943 Experimental Analysis of Tools Used for Doxing and Proposed New Transforms to Help Organizations Protect against Doxing Attacks

Authors: Parul Khanna, Pavol Zavarsky, Dale Lindskog

Abstract:

Doxing is a term derived from documents, and hence consists of collecting information on an organization or individual through social media websites, search engines, password cracking methods, social engineering tools and other sources of publicly displayed information. The main purpose of doxing attacks is to threaten, embarrass, harass and humiliate the organization or individual. Various tools are used to perform doxing. Tools such as Maltego visualize organization’s architecture which helps in determining weak links within the organization. This paper discusses limitations of Maltego Chlorine CE 3.6.0 and suggests measures as to how organizations can use these tools to protect themselves from doxing attacks.

Keywords: Advanced Persistent Threat, FOCA, OSINT, PII.

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1942 Proposals for the Thermal Regulation of Buildings in Algeria: An Energy Label for Social Housing

Authors: Marco Morini, Nicolandrea Calabrese, Dario Chello

Abstract:

Despite the international commitment of Algeria towards the development of energy efficiency and renewable energy in the country, the internal energy demand has been continuously growing during the last decade due to the substantial increase of population and of living conditions, which in turn has led to an unprecedented expansion of the residential building sector. The RTB (Thermal Building Regulation) is the technical document that establishes the calculation framework for the thermal performance of buildings in Algeria, setting up minimum obligatory targets for the thermal performance of new buildings. An update of this regulation is due in the coming years and this paper discusses some proposals in this regard, with the aim to improve the energy efficiency of the building sector, particularly with regard to social housing. In particular, it proposes a methodology for drafting an energy performance label of new Algerian residential buildings, moving from the results of the thermal compliance verification and sizing of technical systems as defined in the RTB. Such an energy performance label – whose calculation method is briefly described in the paper – aims to raise citizens' awareness of the benefits of energy efficiency. It can represent the first step in a process of integrating technical installations into the calculation of the energy performance of buildings in Algeria.

Keywords: building, energy certification, energy efficiency, social housing, international cooperation, Mediterranean Region

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1941 Creating Smart and Healthy Cities by Exploring the Potentials of Emerging Technologies and Social Innovation for Urban Efficiency: Lessons from the Innovative City of Boston

Authors: Mohammed Agbali, Claudia Trillo, Yusuf Arayici, Terrence Fernando

Abstract:

The wide-spread adoption of the Smart City concept has introduced a new era of computing paradigm with opportunities for city administrators and stakeholders in various sectors to re-think the concept of urbanization and development of healthy cities. With the world population rapidly becoming urban-centric especially amongst the emerging economies, social innovation will assist greatly in deploying emerging technologies to address the development challenges in core sectors of the future cities. In this context, sustainable health-care delivery and improved quality of life of the people is considered at the heart of the healthy city agenda. This paper examines the Boston innovation landscape from the perspective of smart services and innovation ecosystem for sustainable development, especially in transportation and healthcare. It investigates the policy implementation process of the Healthy City agenda and eHealth economy innovation based on the experience of Massachusetts’s City of Boston initiatives. For this purpose, three emerging areas are emphasized, namely the eHealth concept, the innovation hubs, and the emerging technologies that drive innovation. This was carried out through empirical analysis on results of public sector and industry-wide interviews/survey about Boston’s current initiatives and the enabling environment. The paper highlights few potential research directions for service integration and social innovation for deploying emerging technologies in the healthy city agenda. The study therefore suggests the need to prioritize social innovation as an overarching strategy to build sustainable Smart Cities in order to avoid technology lock-in. Finally, it concludes that the Boston example of innovation economy is unique in view of the existing platforms for innovation and proper understanding of its dynamics, which is imperative in building smart and healthy cities where quality of life of the citizenry can be improved.

Keywords: Smart city, social innovation, eHealth, innovation hubs, emerging technologies, equitable healthcare, healthy cities.

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1940 The Role of Satisfaction on Performance among Afe Babalola University Team Sports

Authors: B. O. Diyaolu

Abstract:

Viability and competency during competition is the dream of every team sports so as to have a good result. But it seems factors abound which deter the performance of even a good sports team. Different individuals with different state of mind all come together to perform in team sports with different degree of satisfaction. This study investigated the role of satisfaction on performance among Afe Babalola University team sports. Descriptive survey research design was used and the population consists of all male and female athletes in the team sports that participated in the last 2019 Ekiti State Higher Institution games (ESHIGA). Total enumeration technique was used for the three team sports; football (44), basketball (24) and volleyball (24). A total of 92 participants were involved in the research. The instrument used for the study was a modified Athlete Satisfaction Scale (ASS). The questionnaire was divided into two sections. The Cronbach’s Alpha reliability coefficient of 0.71 was obtained. The hypotheses were tested at 0.05 significant levels. The completed questionnaire was collated, coded, and analyzed using descriptive statistics of frequency counts and percentage and inferential statistics of chi-square (X2). Findings of this study revealed that satisfaction significantly influences team sports performance among Athletes of Afe Babalola University. The responsibility of satisfying athlete lies on the coaches, fans, sports administrators as well as organizers of such event, as it is not only financial reward that gives satisfaction. The performance of a team sports is quiet important and its being determined by the degree of satisfaction of each individual that make up the team. All effort must be made to satisfy athlete in order to guarantee optimum performance.

Keywords: Athlete satisfaction, Optimum achievement, Optimum performance, Sports performance, Team sports.

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1939 On Constructing a Cubically Convergent Numerical Method for Multiple Roots

Authors: Young Hee Geum

Abstract:

We propose the numerical method defined by

xn+1 = xn − λ[f(xn − μh(xn))/]f'(xn) , n ∈ N,

and determine the control parameter λ and μ to converge cubically. In addition, we derive the asymptotic error constant. Applying this proposed scheme to various test functions, numerical results show a good agreement with the theory analyzed in this paper and are proven using Mathematica with its high-precision computability.

Keywords: Asymptotic error constant, iterative method , multiple root, root-finding.

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1938 Some Aspects of the Sustainable Development in Romania

Authors: Burja C., Burja V.

Abstract:

The paper presents the Romanian realities and perspectives from the point of view of reaching the sustainable development model in the context of the recent accession to the European Union, based on the analysis of the indicators listed in the EU Sustainable Development Strategy. The analysis of the economic-social potential for sustainable development and of the environment aspects show that the objectives stipulated in the renewed EU Sustainable Development Strategy of 2006 can be reached, but an extra effort must be put-in in order to overcome the existing substantial gaps in several areas in relation to the developed countries of the EU. The paper-s conclusions show that even if sustainable development is not an easy target to reach in Romania, there are resources and a growing potential, which can lead to sustainable development if used rationally.

Keywords: Ecological dimension, economic-social potential, strategy, sustainable development

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1937 Mental Illness Stigma and Causal Beliefs: Among Potential Mental Health Professionals

Authors: Josephine S. Larkings, Patricia M. Brown

Abstract:

Mental health professionals views about mental illness is an important issue which has not received enough attention. The negative stigma associated with mental illness can have many negative consequences. Unfortunately, health professionals working with the mentally ill can also exhibit stigma. It has been suggested that causal explanations or beliefs around the causes of mental illness may influence stigma. This study aims to gain a greater insight into stigma through examining stigma among potential mental health professionals. Firstly, results found that potential mental health professionals had relatively low social distance t(205) = -3.62, p <.001. Secondly, an ANOVA indicated that the participants endorsed some causal beliefs more than others, F(1.82, 311.55) = 88.47, p < .001, partial n2 = .34. Moreover, participants endorsed the biological causal explanation the most. Thirdly, results indicated that combined contact (quality and quantity) and causal beliefs (biological, psychological, and environmental) explained a significant proportion of the variance in stigma, R2 = .35, adjusted R2 = .33, F(5, 153) = 16.66, p < .001. Quality of contact was the strongest predictor, with greater quality of contact associated with lower desired social distance. Also, quantity of contact, psychological and environmental causal explanations were also significant predictors of stigma. Greater quantity of contact and higher levels of environmental causal beliefs were associated with lower levels of stigma while psychological causal explanations were associated with higher levels of stigma. A series of multiple regression analyses were conducted that showed the three causal beliefs had different impacts on four factors of stigma (Authoritarian, Benevolence, Social restrictiveness, and Community mental health ideology). These analyses showed that psychological causal beliefs had the most positive impact. More research is required on this topic as it has important implications to the treatment and recovery for people suffering from mental illness.

Keywords: Causal beliefs, contact, health professionals, mental illness stigma, social distance.

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1936 On the Relationship between Language Output and Second Language Acquisition

Authors: Haiyan Wang

Abstract:

Many researchers have been discussing the importance of language input in second language acquisition. The author holds that the bigger problem lies in how to activate language learners' language knowledge and raise their language output consciousness and competence. Analyzing the importance of language output based on theory and reality, this paper mainly explores the essence of language output and its revelation for second language acquisition in order to make second language learners really raise their communicative competence.

Keywords: Language output, second language acquisition, communicative competence.

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1935 Aligning IS Development with Users- Work Habits

Authors: Abbas Moshref Razavi, Rodina Ahmad

Abstract:

As a primitive assumption, if a new information system is able to remind users their old work habits, it should have a better opportunity to be accepted, adopted and finally, utilized. In this paper some theoretical concepts borrowed from psychodynamic theory e.g. ego defenses are discussed to show how such resemblance can be made without necessarily affecting the performance of the new system. The main assertion is a new system should somehow imitate old work habits, not literally, but through following their paces in terms of the order of habitual tensional states including stimulation, defensive actions and satisfactions.

Keywords: information Systems, users' habits, psychodynamic

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1934 Evolutionary Design of Polynomial Controller

Authors: R. Matousek, S. Lang, P. Minar, P. Pivonka

Abstract:

In the control theory one attempts to find a controller that provides the best possible performance with respect to some given measures of performance. There are many sorts of controllers e.g. a typical PID controller, LQR controller, Fuzzy controller etc. In the paper will be introduced polynomial controller with novel tuning method which is based on the special pole placement encoding scheme and optimization by Genetic Algorithms (GA). The examples will show the performance of the novel designed polynomial controller with comparison to common PID controller.

Keywords: Evolutionary design, Genetic algorithms, PID controller, Pole placement, Polynomial controller

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1933 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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1932 Reasoning with Dynamic Domains and Computer Security

Authors: Yun Bai

Abstract:

Representing objects in a dynamic domain is essential in commonsense reasoning under some circumstances. Classical logics and their nonmonotonic consequences, however, are usually not able to deal with reasoning with dynamic domains due to the fact that every constant in the logical language denotes some existing object in the static domain. In this paper, we explore a logical formalization which allows us to represent nonexisting objects in commonsense reasoning. A formal system named N-theory is proposed for this purpose and its possible application in computer security is briefly discussed.

Keywords: knowledge representation and reasoning, commonsensereasoning, computer security

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