Search results for: corporate memory

Authors: Grigoris Giannarakis, Nikolaos Litinas, Ioannis Theotokas

Abstract:

This study attempts to clarify major perspectives of Corporate Social Responsibility (CSR) in the Greek market related to companies that have sufficient CSR. An empirical analysis was undertaken, based on literature review and previous observations and surveys, in order to provide a general analysis of the CSR concept in Greece. The results of Accountability Rating institution were used in order to identify companies that adopt an integrated social responsibility approach. Companies that responded to the survey are both regional and international and belong to different industrial fields. Some of the main survey results reveal: multiple aspects for the CSR concept, weak consensus as regards the importance of stakeholders and benefits from the CSR implementation, the important role of CSR in the decision procedure and CSR practices concerning social issues that affect mostly company-s competitiveness. Sharing companies- experience could address common social issues through CSR best practices and develop new knowledge.

Keywords: Corporate Social Responsibility, Greece, Kendall's co-efficient of concordance.

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Authors: B. B. Weng, Z. Fang, Z. X. Chen, X. P. Wang, G. Q. Lo, D. L. Kwong

Abstract:

HfOx based Resistive Random Access Memory (RRAM) is one of the most widely studied material stack due to its promising performances as an emerging memory technology. In this work, we systematically investigated the effect of metal capping layer by preparing sample devices with varying thickness of Ti cap and comparing their operating parameters with the help of an Agilent-B1500A analyzer.

Keywords: HfOx, resistive switching, RRAM, metal capping.

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Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

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This paper offered the primary methodical proof on how Corporate Social Responsibility (CSR) reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprises from 2006 to 2020 over two decades in the China Stock Market & Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately-owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had the more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated to the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s Listed Firm, CSR reporting, financial performance, panel analysis.

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Authors: Luo Jin, Jin Fang

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Countryside has been generally recognized and regarded as a characteristic symbol which presents in human memory for a long time. As a result of the change of times, because of it is failure to meet the growing needs of the growing life and mental decline, the vast rural area began to decline. But their history feature image which accumulated by the ancient tradition provides people with the origins of existence on the spiritual level, such as "identity" and "belonging", makes people closer to the others in the spiritual and psychological aspects of a common experience about the past, thus the sense of a lack of culture caused by the losing of memory symbols is weakened. So, in the modernization process, how to repair its vitality and transform and planning it in a sustainable way has become a hot topics in architectural and urban planning. This paper aims to break the constraints of disciplines, from the perspective of interdiscipline, using the research methods of systems science to analyze and discuss the theories and methods of rural form factors, which based on the viewpoint of memory in psychology. So we can find a right way to transform the Rural to give full play to the role of the countryside in the actual use and the shape of history spirits.

Keywords: The rural, sustainable renovation, restoration, psychology, memory.

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Authors: Domingo López-Rodríguez, Enrique Mérida-Casermeiro, Juan M. Ortiz-de-Lazcano-Lobato

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Hopfield model of associative memory is studied in this work. In particular, two main problems that it possesses: the apparition of spurious patterns in the learning phase, implying the well-known effect of storing the opposite pattern, and the problem of its reduced capacity, meaning that it is not possible to store a great amount of patterns without increasing the error probability in the retrieving phase. In this paper, a method to avoid spurious patterns is presented and studied, and an explanation of the previously mentioned effect is given. Another technique to increase the capacity of a network is proposed here, based on the idea of using several reference points when storing patterns. It is studied in depth, and an explicit formula for the capacity of the network with this technique is provided.

Keywords: Associative memory, Hopfield network, network capacity, spurious patterns.

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Authors: Jihong Wang

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Little research has examined working memory capacity (WMC) in signed language interpreters and deaf signers. This paper presents the findings of a study that investigated WMC in professional Australian Sign Language (Auslan)/English interpreters and deaf signers. Thirty-one professional Auslan/English interpreters (14 hearing native signers and 17 hearing non-native signers) completed an English listening span task and then an Auslan working memory span task, which tested their English WMC and their Auslan WMC, respectively. Moreover, 26 deaf signers (6 deaf native signers and 20 deaf non-native signers) completed the Auslan working memory span task. The results revealed a non-significant difference between the hearing native signers and the hearing non-native signers in their English WMC, and a non-significant difference between the hearing native signers and the hearing non-native signers in their Auslan WMC. Moreover, the results yielded a non-significant difference between the hearing native signers- English WMC and their Auslan WMC, and a non-significant difference between the hearing non-native signers- English WMC and their Auslan WMC. Furthermore, a non-significant difference was found between the deaf native signers and the deaf non-native signers in their Auslan WMC.

Keywords: deaf signers, signed language interpreters, working memory capacity

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Authors: I. Bolis, S. N. Morioka, L. I. Sznelwar

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The growing importance of sustainability in corporate policies represents a great opportunity for workers to gain more consideration, with great benefits to their well being. Sustainable work is believed to be one which improves the organization-s performance and fosters professional development as well as workers- health. In a multiple case study based on document research, information was sought about work activities and their sustainability or corporate social responsibility (CSR) policies, as disseminated by corporations. All the companies devoted attention to work activities and delivered a good amount of information about them. Nevertheless, the information presented was generic; all the actions developed were top-down and there was no information about the impact of changes aimed at sustainability on the workers- activities. It was found that the companies seemed to be at an early stage. In the future, they need to show more commitment through concrete goals: they must be aware that workers contribute directly to the corporations- sustainability. This would allow room for Ergonomics and Work Psychodynamics to be incorporated and to be useful for both companies and society, so as to promote and ensure work sustainability.

Keywords: Sustainability, ergonomics, work psychodynamics, multinational companies.

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Authors: Zeeshan Hamid, Sarwar Mehmood Azhar, Hammad Basir

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In today’s era, it is no news that organizations should demonstrate honest conduct as well as ethical administration. Therefore, the concept of corporate social responsibility (subsequently CSR) has created its tag upon the company’s focal point as well as marketing communications, and will continue in the future. The importance of CSR has increased in the last decade, and this concept has attracted global attention. The notion of CSR has strategic significance for many organizations. However, businesses are not adapting the activities of CSR that benefit to all of its stakeholders (including society). The main reason is the practitioners are unfortunately unable to comprehend its importance; and therefore, the activities of the CSR are so detached from the business activities. Hence, it is required to develop an understanding that the activities of CSR are not only beneficial for the society but it also benefit to business. This paper focuses on the concept of strategic CSR, and develops a theoretical framework that will help practitioners to filter and chose the activities of CSR that are strategic in nature.

Keywords: Economic responsibility, ethical responsibility, legal responsibility, philanthropic responsibility, strategic corporate social responsibility, value chain activities filter.

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Authors: K. Zigan

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Not with standing the importance of foreign highly skilled professionals for host economies, there is a paucity of research studies investigating the role of the corporate social context during the integration process. This research aims to address this paucity by exploring the role of social capital in the integration of foreign health professionals. It does so by using a qualitative research approach. In this pilot study the hospital sector forms this study-s sample and interviews were conducted with HR managers, foreign health professionals and external HR consultants. It was found that most of the participating hospitals had not established specific HR practices and had only partly linked the development of organisational social capital with a successful integration process. This research contributes, for example, to the HR literature on the integration of self-initiated expatriates by analysing the role of HRM in generating organisational social capital needed for a successful integration process.

Keywords: Corporate integration, hospitals, self-initiated expatriates, organisational social capital.

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Authors: Kiranmai S.Rai

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The neurogenic potential of many herbal extracts used in Indian medicine is hitherto unknown. Extracts derived from Clitoria ternatea Linn have been used in Indian Ayurvedic system of medicine as an ingredient of “Medhya rasayana", consumed for improving memory and longevity in humans and also in treatment of various neurological disorders. Our earlier experimental studies with oral intubation of Clitoria ternatea aqueous root extract (CTR) had shown significant enhancement of learning and memory in postnatal and young adult Wistar rats. The present study was designed to elucidate the in vitro effects of 200ng/ml of CTR on proliferation, differentiation and growth of anterior subventricular zone neural stem cells (aSVZ NSC-s) derived from prenatal and postnatal rat pups. Results show significant increase in proliferation and growth of neurospheres and increase in the yield of differentiated neurons of aSVZ neural precursor cells (aSVZNPC-s) at 7 days in vitro when treated with 200ng/ml of CTR as compared to age matched control. Results indicate that CTR has growth promoting neurogenic effect on aSVZ neural stem cells and their survival similar to neurotrophic factors like Survivin, Neuregulin 1, FGF-2, BDNF possibly the basis for enhanced learning and memory.

Keywords: Anterior subventricular zone (aSVZ) neural stemcell, Clitoria ternatea, Learning and memory, Neurogenesis.

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Authors: Helene Eller

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The aim of non-profit organizations (NPO) is to provide services and goods for its clientele, with profit being a minor objective. By having this definition as the basic purpose of doing business, it is obvious that the goal of an organisation is to serve several bottom lines and not only the financial one. This approach is underpinned by the non-distribution constraint which means that NPO are allowed to make profits to a certain extent, but not to distribute them. The advantage is that there are no single shareholders who might have an interest in the prosperity of the organisation: there is no pie to divide. The gained profits remain within the organisation and will be reinvested in purposeful projects. Good governance is mandatory to support the aim of NPOs. Looking for a measure of good governance the principals of corporate governance (CG) will come in mind. The purpose of CG is direction and control, and in the field of NPO, CG is enlarged to consider the relationship to all important stakeholders who have an impact on the organisation. The recognition of more relevant parties than the shareholder is the link to corporate social responsibility (CSR). It supports a broader view of the bottom line: It is no longer enough to know how profits are used but rather how they are made. Besides, CSR addresses the responsibility of organisations for their impact on society. When transferring the concept of CSR to the non-profit area it will become obvious that CSR with its distinctive features will match the aims of NPOs. As a consequence, NPOs who apply CG apply also CSR to a certain extent. The research is designed as a comprehensive theoretical and empirical analysis. First, the investigation focuses on the theoretical basis of both concepts. Second, the similarities and differences are outlined and as a result the interconnection of both concepts will show up. The contribution of this research is manifold: The interconnection of both concepts when applied to NPOs has not got any attention in science yet. CSR and governance as integrated concept provides a lot of advantages for NPOs compared to for-profit organisations which are in a steady justification to show the impact they might have on the society. NPOs, however, integrate economic and social aspects as starting point. For NPOs CG is not a mere concept of compliance but rather an enhanced concept integrating a lot of aspects of CSR. There is no “either-nor” between the concepts for NPOs.

Keywords: Business ethics, corporate governance, corporate social responsibility, non-profit organisations, stakeholder theory.

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Authors: Dai Miyamoto

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This paper examines the factors, which determine R&D outsourcing behaviour at Japanese firms, from the viewpoints of transaction cost and strategic management, since the latter half of the 1990s. This study uses empirical analysis, which involves the application of large-sample data. The principal findings of this paper are listed below. Firms that belong to a wider corporate group are more active in executing R&D outsourcing activities. Diversification strategies such as the expansion of product and sales markets have a positive effect on the R&D outsourcing behaviour of firms. Moreover, while quantitative R&D resources have positive influences on R&D outsourcing, qualitative indices have no effect. These facts suggest that R&D outsourcing behaviour of Japanese firms are consistent with the two perspectives of transaction cost and strategic management. Specifically, a conventional corporate group network plays an important role in R&D outsourcing behaviour. Firms that execute R&D outsourcing leverage 'old' networks to construct 'new' networks and use both networks properly.

Keywords: Corporate Group Networks, R&D Outsourcing, Strategic Management Perspective, Transaction Cost Perspective.

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Authors: Zhepeng Rui, Zhenyu Gu, Caitilin de Bérigny

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In the current study, we designed an interactive meditation and brain painting application to cultivate users’ creativity, promote meditation, reduce stress, and improve cognition while attempting to learn a foreign language. User tests and data analyses were conducted on 42 male and 42 female participants to better understand sex-associated psychological and aesthetic differences. Our method utilized brain-computer interfaces to import meditation and attention data to create artwork in meditation-based applications. Female participants showed statistically significantly different language learning outcomes following three meditation paradigms. The art style of brain painting helped females with language memory. Our results suggest that the most ideal methods for promoting memory attention were meditation methods and brain painting exercises contributing to language learning, memory concentration promotion, and foreign word memorization. We conclude that a short period of meditation practice can help in learning a foreign language. These findings provide insights into meditation, creative language education, brain-computer interface, and human-computer interactions.

Keywords: Brain-computer interface, creative thinking, meditation, mental health.

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Authors: Mogeeb A. Ahmed, Mona F. Taher, Sayed M. Metwalli

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Shape memory alloy (SMA) actuators have found a wide range of applications due to their unique properties such as high force, small size, lightweight and silent operation. This paper presents the development of compact (SMA) actuator and cooling system in one unit. This actuator is developed for multi-fingered hand. It consists of nickel-titanium (Nitinol) SMA wires in compact forming. The new arrangement insulates SMA wires from the human body by housing it in a heat sink and uses a thermoelectric device for rejecting heat to improve the actuator performance. The study uses optimization methods for selecting the SMA wires geometrical parameters and the material of a heat sink. The experimental work implements the actuator prototype and measures its response.

Keywords: Optimization, Prosthetic hand, Shape memory alloy, Thermoelectric device, Actuator system

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Authors: Joel S. Akintayo, Ramat T. Salman

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The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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Authors: Tina Vuko, Marija Maretić, Marko Čular

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The aim of this study is to analyze the role and effectiveness of internal mechanism (audit committee) of corporate governance on credit institutions performance in Croatia. Based on research objective, sample of 78 credit institutions listed on Zagreb Stock Exchange, from 2007 to 2012, has been collected and efficiency index of audit committee (EIAC) has been created. Based on the sample and created EIAC, conclusions are as follows: audit committees of credit institutions have medium efficiency, based on EIAC measurement; there is a significant difference in audit committee effectiveness, in observed period; there is no positive relationship between audit committee effectiveness and credit institution performance; there is a significant difference between level of audit committee effectiveness and audit firm type. Future research should contain increased number of elements in EIAC creation and increased sample, for all obligators who need to establish audit committee.

Keywords: Corporate Governance, Audit Committee, Financial Institutions, Efficiency Index of Audit Committee.

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Authors: Gulsevim Yumuk Gunay, Suleyman Gokhan Gunay

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Corporate social responsibility (CSR) can be defined as the management of social, environmental, economical and ethical concepts and firms sensivities to the expectations of the social stakeholders. CSR is seen as an important competitive advantage in the textile sector because this sector has an important impact on the environment and it is labor extensive. Textile sector has a strong advantage when compared with other sectors in Turkey due to its low labor costs and abundancy of raw materials. Turkey was a producer and an exporter of cotton, and an importer of fiber, clothes and dresses until 1950s. After 1950s, Turkey has begun to export fiber, ready-made clothes and become one of the most important textile producers in the world recently. CSR practices of the textile firms that are quoted in Istanbul Stock Exchange and these firms sensivities to their internal and external stakeholders and environment will be presented in this study.

Keywords: corporate social responsibility, Istanbul Stock Exchange, textile sector, Turkey

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Authors: Kang Zijian, Zhang Tingyu, Burra Venkata Durga Kumar

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This article investigates the challenges in memory migration during the live migration of virtual machines. We found three challenges probably existing in pre-copy technology. One of the main challenges is the challenge of downtime migration. Decreasing the downtime could promise the normal work for a virtual machine. Although pre-copy technology is greatly decreasing the downtime, we still need to shut down the machine in order to finish the last round of data transfer. This paper provides an optimization scheme for the problems existing in pro-copy technology, mainly the optimization of the dirty page migration mechanism. The typical pre-copy technology copies n-1th’s dirty pages in nth turn. However, our idea is to create a double iteration method to solve this problem.

Keywords: Virtual machine, pre-copy technology, memory migration process, downtime, dirty pages migration method.

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Authors: H. Šimović, M. Mihelja Žaja

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This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Keywords: tax incentives, tax rate, tax holidays, WesternBalkan countries

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Authors: Hyeyoung Cho, Sungho Kim, SangDong Lee

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I/O workload is a critical and important factor to analyze I/O pattern and file system performance. However tracing I/O operations on the fly distributed parallel file system is non-trivial due to collection overhead and a large volume of data. In this paper, we design and implement a parallel file system logging method for high performance computing using shared memory-based multi-layer scheme. It minimizes the overhead with reduced logging operation response time and provides efficient post-processing scheme through shared memory. Separated logging server can collect sequential logs from multiple clients in a cluster through packet communication. Implementation and evaluation result shows low overhead and high scalability of this architecture for high performance parallel logging analysis.

Keywords: I/O workload, PVFS, I/O Trace.

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Authors: Richard K. F. Lee, James M. Hill

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In this paper, we summarize recent work of the authors on nanocomputing memory devices. We investigate two memory devices, each comprising a charged metallofullerene and carbon nanotubes. The first device involves two open nanotubes of the same radius that are joined by a centrally located nanotube of a smaller radius. A metallofullerene is then enclosed inside the structure. The second device also involves a etallofullerene that is located inside a closed carbon nanotube. Assuming the Lennard-Jones interaction energy and the continuum approximation, for both devices, the metallofullerene has two symmetrically placed equal minimum energy positions. On one side the metallofullerene represents the zero information state and by applying an external electrical field, it can overcome the energy barrier, and pass from one end of the tube to the other, where the metallofullerene then represents the one information state.

Keywords: Carbon nanotube, continuous approach, energy barrier, Lennard-Jones potential, metallofullerene, nanomemory device.

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Authors: N. K. Paul, S. Saha

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An innovative three dimensional finite element model has beed developed and tested under two point loading system to examine the structural behavior of the longitudinal reinforced concrete Tee-beam bridge girder, reinforcing with steel and shape memory alloy bars respectively. 25% of steel bars are replaced with superelastic Shape Memory Alloy bars in this study. Finite element analysis is performed using ANSYS 11.0 program. Experimentally a model of steel reinforced girder has been casted and its load deflection responses are checked with ANSYS analysis. A comparison of load carrying capacity for the model between steel RC girder and the girder combined reinforcement with SMA and steel are also performed.

Keywords: Shape memory alloy, bridge girder, ANSYS, load-deflection.

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Authors: Raziah Bi Mohamed Sadique, Jamal Roudaki, Murray B. Clark, Norhayati Alias

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Economic crime (i.e. corporate fraud) has a significant impact on business. This study analyzes the fraud cases reported by the Malaysian Securities Commission. Frauds involving market manipulation and/or illegal share trading are the most common types of fraud reported over the 6 years analyzed. The highest number of frauds reported involved investment and fund holding companies. Alarmingly the results indicate quite a high number of frauds cases are committed by management. The higher number of Chinese perpetrators may be due to fact that they are the dominant group in Malaysian business. The result also shows that more than half of companies involved with fraud are privately held companies in the investment/fund/finance sector. The results of this study highlight general characteristic of perpetrators (person and company) that commit fraud which could help the regulators in their monitoring and enforcement activities. To investors, this would help in analyzing their business investment or portfolio risk.

Keywords: Corporate fraud, economic crime, fraudcharacteristic, perpetrators

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Authors: I. Ionascu, M. Ionascu, D.-A. Calu, L. Olimid

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This paper investigates several factors affecting the cost of capital for listed Romanian companies. Although there is a large amount of literature investigating the drivers of the cost of capital internationally, there is currently little evidence from emergent markets. Based on a sample of 19 Romanian listed companies followed by financial analysts for the years 2008-2010, according to Thomson Reuters- I/B/E/S data base, the paper confirms the international trends, showing that size, corporate governance policies, and growth are negatively correlated with the cost of capital.

Keywords: Corporate governance, determinants of the cost of capital, emergent markets.

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Authors: Seyed Mohyeddin Ghodratian, Mehdi Ghassemieh, Mohammad Khanmohammadi

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Excessive ductility demand on shorter piers is a common problem for irregular bridges subjected to strong ground motion. Various techniques have been developed to reduce the likelihood of collapse of bridge due to failure of shorter piers. This paper presents the new approach to improve the seismic behavior of such bridges using Nitinol shape memory alloys (SMAs). Superelastic SMAs have the ability to remain elastic under very large deformation due to martensitic transformation. This unique property leads to enhanced performance of controlled bridge compared with the performance of the reference bridge. To evaluate the effectiveness of the devices, nonlinear time history analysis is performed on a RC single column bent highway bridge using a suite of representative ground motions. The results show that this method is very effective in limiting the ductility demand of shorter pier.

Keywords: bridge, ductility demand, irregularity, shape memory alloy

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Authors: Chatchai Pesee

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This paper examines long-range dependence or longmemory of financial time series on the exchange rate data by the fractional Brownian motion (fBm). The principle of spectral density function in Section 2 is used to find the range of Hurst parameter (H) of the fBm. If 0< H <1/2, then it has a short-range dependence (SRD). It simulates long-memory or long-range dependence (LRD) if 1/2< H <1. The curve of exchange rate data is fBm because of the specific appearance of the Hurst parameter (H). Furthermore, some of the definitions of the fBm, long-range dependence and selfsimilarity are reviewed in Section II as well. Our results indicate that there exists a long-memory or a long-range dependence (LRD) for the exchange rate data in section III. Long-range dependence of the exchange rate data and estimation of the Hurst parameter (H) are discussed in Section IV, while a conclusion is discussed in Section V.

Keywords: Fractional Brownian motion, long-rangedependence, memory, short-range dependence.

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Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

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This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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Authors: M. Margoudi, Z. Smyrnaiou

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The current paper presents the results of a conducted case study. During the past few years the number of children diagnosed with Learning Difficulties has drastically augmented and especially the cases of ADHD (Attention Deficit Hyperactivity Disorder). One of the core characteristics of ADHD is a deficit in working memory functions. The review of the literature indicates a plethora of educational software that aim at training and enhancing the working memory. Nevertheless, in the current paper, the possibility of using for the same purpose free, online games will be explored. Another issue of interest is the potential effect of the working memory training to the core symptoms of ADHD. In order to explore the abovementioned research questions, three digital tests are employed, all of which are developed on the E-slate platform by the author, in order to check the levels of ADHD’s symptoms and to be used as diagnostic tools, both in the beginning and in the end of the case study. The tools used during the main intervention of the research are free online games for the training of working memory. The research and the data analysis focus on the following axes: a) the presence and the possible change in two of the core symptoms of ADHD, attention and impulsivity and b) a possible change in the general cognitive abilities of the individual. The case study was conducted with the participation of a thirteen year-old, female student, diagnosed with ADHD, during after-school hours. The results of the study indicate positive changes both in the levels of attention and impulsivity. Therefore, we conclude that the training of working memory through the use of free, online games has a positive impact on the characteristics of ADHD. Finally, concerning the second research question, the change in general cognitive abilities, no significant changes were noted.

Keywords: ADHD, attention, impulsivity, online games.

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Authors: Chie Urawa

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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: Cautionary statements, corporate annual reports, corpus, risk factors.

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Authors: Jasim. A. Ghaeb

Abstract:

A high performance computer includes a fast processor and millions bytes of memory. During the data processing, huge amount of information are shuffled between the memory and processor. Because of its small size and its effectiveness speed, cache has become a common feature of high performance computers. Enhancing cache performance proved to be essential in the speed up of cache-based computers. Most enhancement approaches can be classified as either software based or hardware controlled. The performance of the cache is quantified in terms of hit ratio or miss ratio. In this paper, we are optimizing the cache performance based on enhancing the cache hit ratio. The optimum cache performance is obtained by focusing on the cache hardware modification in the way to make a quick rejection to the missed line's tags from the hit-or miss comparison stage, and thus a low hit time for the wanted line in the cache is achieved. In the proposed technique which we called Even- Odd Tabulation (EOT), the cache lines come from the main memory into cache are classified in two types; even line's tags and odd line's tags depending on their Least Significant Bit (LSB). This division is exploited by EOT technique to reject the miss match line's tags in very low time compared to the time spent by the main comparator in the cache, giving an optimum hitting time for the wanted cache line. The high performance of EOT technique against the familiar mapping technique FAM is shown in the simulated results.

Keywords: Caches, Cache performance, Hit time, Cache hit ratio, Cache mapping, Cache memory.

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