Search results for: Evidence Filtering
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 762

Search results for: Evidence Filtering

402 PPP in Light Rail Transit Systems in Spain

Authors: S. Carpintero, R. Barcham

Abstract:

Light rail systems have proliferated in Spain in the last decade, following a tendency that is common not only in other European countries but also in other parts of the world. This paper reviews the benefits of light rail systems, both related to environmental issues and mobility issues. It analyses the evolution of light rail projects in Spain and shows that light rail systems in this country have evolved towards an extensive use of public-private partnerships. The analysis of the Spanish projects, however, does not contribute any conclusive evidence about whether public-private partnerships have been more efficient than publicly owned enterprises in building and operating light rail systems.

Keywords: Light rail systems, public-private partnerships, BOT.

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401 Preliminary Views on the Determinants of the Cost of Capital for the Emergent Market of Romania

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

Abstract:

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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400 Remote Vital Signs Monitoring in Neonatal Intensive Care Unit Using a Digital Camera

Authors: Fatema-Tuz-Zohra Khanam, Ali Al-Naji, Asanka G. Perera, Kim Gibson, Javaan Chahl

Abstract:

Conventional contact-based vital signs monitoring sensors such as pulse oximeters or electrocardiogram (ECG) may cause discomfort, skin damage, and infections, particularly in neonates with fragile, sensitive skin. Therefore, remote monitoring of the vital sign is desired in both clinical and non-clinical settings to overcome these issues. Camera-based vital signs monitoring is a recent technology for these applications with many positive attributes. However, there are still limited camera-based studies on neonates in a clinical setting. In this study, the heart rate (HR) and respiratory rate (RR) of eight infants at the Neonatal Intensive Care Unit (NICU) in Flinders Medical Centre were remotely monitored using a digital camera applying color and motion-based computational methods. The region-of-interest (ROI) was efficiently selected by incorporating an image decomposition method. Furthermore, spatial averaging, spectral analysis, band-pass filtering, and peak detection were also used to extract both HR and RR. The experimental results were validated with the ground truth data obtained from an ECG monitor and showed a strong correlation using the Pearson correlation coefficient (PCC) 0.9794 and 0.9412 for HR and RR, respectively. The root mean square errors (RMSE) between camera-based data and ECG data for HR and RR were 2.84 beats/min and 2.91 breaths/min, respectively. A Bland Altman analysis of the data also showed a close correlation between both data sets with a mean bias of 0.60 beats/min and 1 breath/min, and the lower and upper limit of agreement -4.9 to + 6.1 beats/min and -4.4 to +6.4 breaths/min for both HR and RR, respectively. Therefore, video camera imaging may replace conventional contact-based monitoring in NICU and has potential applications in other contexts such as home health monitoring.

Keywords: Neonates, NICU, digital camera, heart rate, respiratory rate, image decomposition.

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399 Memory and Higher Cognition

Authors: A. Páchová

Abstract:

Working memory (WM) can be defined as the system which actively holds information in the mind to do tasks in spite of the distraction. Contrary, short-term memory (STM) is a system that represents the capacity for the active storing of information without distraction. There has been accumulating evidence that these types of memory are related to higher cognition (HC). The aim of this study was to verify the relationship between HC and memory (visual STM and WM, auditory STM and WM). 59 primary school children were tested by intelligence test, mathematical tasks (HC) and memory subtests. We have shown that visual but not auditory memory is a significant predictor of higher cognition. The relevance of these results are discussed.

Keywords: higher cognition, long-term memory, short-term memory, working memory

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398 Corporate Governance Practices and Analysts Forecast Accuracy Evidence for Romania

Authors: M. Ionascu, L. Olimid

Abstract:

In the last few years, several steps were taken in order to improve the quality of corporate governance for Romanian listed companies. Higher standards of corporate governance is documented in the literature to lead to a better information environment, and, consequently, to increase analysts forecast accuracy. Accordingly, the purpose of this paper is to investigate the extent to which corporate governance policies affect analysts forecasts for companies listed on Bucharest Stock Exchange. The results showed that there is indeed a negative correlation between a corporate governance index – used as a proxy for the quality of corporate governance practices - and analysts forecast errors.

Keywords: corporate governance, aanalysts' forecasts, information environment

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397 A Systematic Map of the Research Trends in Wildfire Management in Mediterranean-Climate Regions

Authors: Renata Martins Pacheco, João Claro

Abstract:

Wildfires are becoming an increasing concern worldwide, causing substantial social, economic, and environmental disruptions. This situation is especially relevant in Mediterranean-climate regions, present in all the five continents of the world, in which fire is not only a natural component of the environment but also perhaps one of the most important evolutionary forces. The rise in wildfire occurrences and their associated impacts suggests the need for identifying knowledge gaps and enhancing the basis of scientific evidence on how managers and policymakers may act effectively to address them. Considering that the main goal of a systematic map is to collate and catalog a body of evidence to describe the state of knowledge for a specific topic, it is a suitable approach to be used for this purpose. In this context, the aim of this study is to systematically map the research trends in wildfire management practices in Mediterranean-climate regions. A total of 201 wildfire management studies were analyzed and systematically mapped in terms of their: Year of publication; Place of study; Scientific outlet; Research area (Web of Science) or Research field (Scopus); Wildfire phase; Central research topic; Main objective of the study; Research methods; and Main conclusions or contributions. The results indicate that there is an increasing number of studies being developed on the topic (most from the last 10 years), but more than half of them are conducted in few Mediterranean countries (60% of the analyzed studies were conducted in Spain, Portugal, Greece, Italy or France), and more than 50% are focused on pre-fire issues, such as prevention and fuel management. In contrast, only 12% of the studies focused on “Economic modeling” or “Human factors and issues,” which suggests that the triple bottom line of the sustainability argument (social, environmental, and economic) is not being fully addressed by fire management research. More than one-fourth of the studies had their objective related to testing new approaches in fire or forest management, suggesting that new knowledge is being produced on the field. Nevertheless, the results indicate that most studies (about 84%) employed quantitative research methods, and only 3% of the studies used research methods that tackled social issues or addressed expert and practitioner’s knowledge. Perhaps this lack of multidisciplinary studies is one of the factors hindering more progress from being made in terms of reducing wildfire occurrences and their impacts.

Keywords: Management Mediterranean-climate regions, policy, wildfire.

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396 Exploring More Productive Ways of Working

Authors: Jenna Ruostela, Antti Lönnqvist

Abstract:

New ways of working- refers to non-traditional work practices, settings and locations with information and communication technologies (ICT) to supplement or replace traditional ways of working. It questions the contemporary work practices and settings still very much used in knowledge-intensive organizations today. In this study new ways of working is seen to consist of two elements: work environment (incl. physical, virtual and social) and work practices. This study aims to gather the scattered information together and deepen the understanding on new ways of working. Moreover, the objective is to provide some evidence of the unclear productivity impacts of new ways of working using case study approach.

Keywords: Knowledge work, new ways of working, productivity, work environment.

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395 Health Effects of Trihalomethanes as Chlorinated Disinfection by Products: A Review Article

Authors: M. R. Mohamadshafiee, L. Taghavi

Abstract:

Trihalomethanes (THMs) were among the first disinfection byproducts to be discovered in chlorinated water. The substances form during a reaction between chlorine and organic matter in the water. Trihalomethanes are suspected to have negative effects on birth such as, low birth weight, intrauterine growth retardation in term births, as well as gestational age and preterm delivery. There are also some evidences showing these by-products to be mutagenic and carcinogenic, the greatest amount of evidence being related to the bladder cancer. However, there exist inconsistencies regarding such effects of THMs as different studies have provided different results in this regard. The aim of the present study is to provide a review of the related researches about the above mentioned health effects of THMs.

Keywords: Trihalomethans, by-products, disinfection, carcinogenic

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394 Person Identification using Gait by Combined Features of Width and Shape of the Binary Silhouette

Authors: M.K. Bhuyan, Aragala Jagan.

Abstract:

Current image-based individual human recognition methods, such as fingerprints, face, or iris biometric modalities generally require a cooperative subject, views from certain aspects, and physical contact or close proximity. These methods cannot reliably recognize non-cooperating individuals at a distance in the real world under changing environmental conditions. Gait, which concerns recognizing individuals by the way they walk, is a relatively new biometric without these disadvantages. The inherent gait characteristic of an individual makes it irreplaceable and useful in visual surveillance. In this paper, an efficient gait recognition system for human identification by extracting two features namely width vector of the binary silhouette and the MPEG-7-based region-based shape descriptors is proposed. In the proposed method, foreground objects i.e., human and other moving objects are extracted by estimating background information by a Gaussian Mixture Model (GMM) and subsequently, median filtering operation is performed for removing noises in the background subtracted image. A moving target classification algorithm is used to separate human being (i.e., pedestrian) from other foreground objects (viz., vehicles). Shape and boundary information is used in the moving target classification algorithm. Subsequently, width vector of the outer contour of binary silhouette and the MPEG-7 Angular Radial Transform coefficients are taken as the feature vector. Next, the Principal Component Analysis (PCA) is applied to the selected feature vector to reduce its dimensionality. These extracted feature vectors are used to train an Hidden Markov Model (HMM) for identification of some individuals. The proposed system is evaluated using some gait sequences and the experimental results show the efficacy of the proposed algorithm.

Keywords: Gait Recognition, Gaussian Mixture Model, PrincipalComponent Analysis, MPEG-7 Angular Radial Transform.

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393 The U.S. and Central Asia: Religion, Politics, Ideology

Authors: Zhanar Aldubasheva, Elnura Assyltayeva, Mukhtar Senggirbay, Gаzizа Aldubаshovа

Abstract:

Numerous facts evidence the increasing religiosity of the population and the intensification of religious movements in various countries in the last decade of the 20th century. The number of international religious institutions and foundations; religious movements; parties and sects operating worldwide is increasing as well. Some ethnic and inter-state conflicts are obviously of a religious origin. All of this make a number of analysts to conclude that the religious factor is becoming an important part of international life, including the formation and activities of terrorist organizations. Most of all is said and written about Islam, the second, after Christianity, world religions professed according to various estimates by 1.5 bln. individuals in 127 countries.

Keywords: USA, Central Asia, Religion, Politics, Ideology Terrorism, Regional Security

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392 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: Accounting information quality, Financial Statements, Czech Republic.

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391 Removal of Heavy Metals from Rainwater in Batch Reactors with Sulphate Reducing Bacteria (SRB)

Authors: Abdulsalam I. Rafida

Abstract:

The main objective of this research was to investigate the biosorption capacity for biofilms of sulphate reducing bacteria (SRB) to remove heavy metals, such as Zn, Pb and Cd from rainwater using laboratory-scale reactors containing mixed support media. Evidence showed that biosorption had contributed to removal of heavy metals including Zn, Pb and Cd in presence of SRB and SRB were also found in the aqueous samples from reactors. However, the SRB and specific families (Desulfobacteriaceae and Desulfovibrionaceae) were found mainly in the biomass samples taken from all reactors at the end of the experiment. EDX-analysis of reactor solids at end of experiment showed that heavy metals Zn, Pb and Cd had also accumulated in these precipitates.

Keywords: Sulphate reducing bacteria (SRB), biosorption capacity.

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390 A Framework for SQL Learning: Linking Learning Taxonomy, Cognitive Model and Cross Cutting Factors

Authors: Huda Al Shuaily, Karen Renaud

Abstract:

Databases comprise the foundation of most software systems. System developers inevitably write code to query these databases. The de facto language for querying is SQL and this, consequently, is the default language taught by higher education institutions. There is evidence that learners find it hard to master SQL, harder than mastering other programming languages such as Java. Educators do not agree about explanations for this seeming anomaly. Further investigation may well reveal the reasons. In this paper, we report on our investigations into how novices learn SQL, the actual problems they experience when writing SQL, as well as the differences between expert and novice SQL query writers. We conclude by presenting a model of SQL learning that should inform the instructional material design process better to support the SQL learning process.

Keywords: Pattern, SQL, learning, model.

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389 A Coherent Relationship between EconomicGrowth and Unemployment: An Empirical Evidence from Pakistan

Authors: T. Hussain, M. W. Siddiqi, A. Iqbal

Abstract:

The study is aimed to test causal relationship between growth and unemployment, using time series data for Pakistan from 1972 to 2006. Growth is considered to be a pathway to decrease the level of unemployment. Unemployment is a social and political issue. It is a phenomenon where human resources are wasted leading to deacceleration in growth. Johanson Cointegration shows that there is long run relationship between growth and unemployment. For short run dynamics and causality, the study utilizes Vector Error Correction Model (VECM). The results of VECM indicate that there is short and long run causal relation between growth and unemployment including capital, labor and human capital as explanatory variables.

Keywords: Economic Growth, Unemployment, Cointegrationand Causality.

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388 Impact of Foreign Aid and Levels of Education on Democracy in Pakistan

Authors: H. Mahmood, M. W. Siddiqi, A. Iqbal, M. A. Tabassum

Abstract:

This study examines the relationships between foreign aid, levels of schooling and democracy for Pakistan using the ARDL cointegration approach. The results of study provide strong evidence for fairly robust long run as well as short run relationships among these variables for the period 1973-2008. The results state that foreign aid and primary school enrollments have negative impact on democracy index and high school enrollments have positive impact on democracy index in Pakistan. The study suggests for promotion of education levels and relies on local resources instead of foreign aid for a good quality of political institutions in Pakistan.

Keywords: Cointegration, Democracy, Education, Foreign Aid

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387 National Image in the Age of Mass Self-Communication: An Analysis of Internet Users' Perception of Portugal

Authors: L. Godinho, N. Teixeira

Abstract:

Nowadays, massification of Internet access represents one of the major challenges to the traditional powers of the State, among which the power to control its external image. The virtual world has also sparked the interest of social sciences which consider it a new field of study, an immense open text where sense is expressed. In this paper, that immense text has been accessed to so as to understand the perception Internet users from all over the world have of Portugal. Ours is a quantitative and qualitative approach, as we have resorted to buzz, thematic and category analysis. The results confirm the predominance of sea stereotype in others' vision of the Portuguese people, and evidence that national image has adapted to network communication through processes of individuation and paganization.

Keywords: Internet, national image, perception, web analytics.

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386 Improving the Utilization of Telfairia occidentalis Leaf Meal with Cellulase-Glucanase-Xylanase Combination and Selected Probiotic in Broiler Diets

Authors: Ayodeji Fasuyi

Abstract:

Telfairia occidentalis is a leafy vegetable commonly grown in the tropics for nutritional benefits. The use of enzymes and probiotics is becoming prominent due to the ban on antibiotics as growth promoters in many parts of the world. It is conceived that with enzymes and probiotics additives, fibrous leafy vegetables can be incorporated into poultry feeds as protein source. However, certain antinutrients were also found in the leaves of Telfairia occidentalis. Four broiler starter and finisher diets were formulated for the two phases of the broiler experiments. A mixture of fiber degrading enzymes, Roxazyme G2 (combination of cellulase, glucanase and xylanase) and probiotics (Turbotox), a growth promoter, were used in broiler diets at 1:1. The Roxazyme G2/Turbotox mixtures were used in diets containing four varying levels of Telfairia occidentalis leaf meal (TOLM) at 0, 10, 20 and 30%. Diets 1 were standard broiler diets without TOLM and Roxazyme G2 and Turbotox additives. Diets 2, 3 and 4 had enzymes and probiotics additives. Certain mineral elements such as Ca, P, K, Na, Mg, Fe, Mn, Cu and Zn were found in notable quantities viz. 2.6 g/100 g, 1.2 g/100 g, 6.2 g/100 g, 5.1 g/100 g, 4.7 g/100 g, 5875 ppm, 182 ppm, 136 ppm and 1036 ppm, respectively. Phytin, phytin-P, oxalate, tannin and HCN were also found in ample quantities viz. 189.2 mg/100 g, 120.1 mg/100 g, 80.7 mg/100 g, 43.1 mg/100 g and 61.2 mg/100 g, respectively. The average weight gain was highest at 46.3 g/bird/day for birds on 10% TOLM diet but similar (P > 0.05) to 46.2 g/bird/day for birds on 20% TOLM. The feed conversion ratio (FCR) of 2.27 was the lowest and optimum for birds on 10% TOLM although similar (P > 0.05) to 2.29 obtained for birds on 20% TOLM. FCR of 2.61 was the highest at 2.61 for birds on 30% TOLM diet. The lowest FCR of 2.27 was obtained for birds on 10% TOLM diet although similar (P > 0.05) to 2.29 for birds on 20% TOLM diet. Most carcass characteristics and organ weights were similar (P > 0.05) for the experimental birds on the different diets except for kidney, gizzard and intestinal length. The values for kidney, gizzard and intestinal length were significantly higher (P < 0.05) for birds on the TOLM diets. The nitrogen retention had the highest value of 72.37 ± 0.10% for birds on 10% TOLM diet although similar (P > 0.05) to 71.54 ± 1.89 obtained for birds on the control diet without TOLM and enzymes/probiotics mixture. There was evidence of a better utilization of TOLM as a plant protein source. The carcass characteristics and organ weights all showed evidence of uniform tissue buildup and muscles development particularly in diets containing 10% of TOLM level. There was also better nitrogen utilization in birds on the 10% TOLM diet. Considering the cheap cost of TOLM, it is envisaged that its introduction into poultry feeds as a plant protein source will ultimately reduce the cost of poultry feeds.

Keywords: Telfairia occidentalis leaf meal, enzymes, probiotics, additives.

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385 The Use of Electronic Shelf Labels in the Retail Food Sector

Authors: Brent McKenzie, Victoria Taylor

Abstract:

The use of QR (Quick Response Codes) codes for customer scanning with mobile phones is a rapidly growing trend. The QR code can provide the consumer with product information, user guides, product use, competitive pricing, etc. One sector for QR use has been in retail, through the use of Electronic Shelf Labeling (henceforth, ESL). In Europe, the use of ESL for pricing has been in practice for a number of years but continues to lag in acceptance in North America. Stated concerns include costs as a key constraint, but there is also evidence that consumer acceptance represents a limitation as well. The purpose of this study is to present the findings of a consumer based study to gage the impact on their use in the retail food sector.

Keywords: Electronic shelf labels (ESL), consumer insights, retail food sector.

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384 An Adaptive Dynamic Fracture for 3D Fatigue Crack Growth Using X-FEM

Authors: S. Lecheb, A. Nour, A. Chellil, A. Basta, D. Belmiloud, H. Kebi

Abstract:

In recent years, a new numerical method has been developed, the extended finite element method (X-FEM). The objective of this work is to exploit the (X-FEM) for the treatment of the fracture mechanics problems on 3D geometries, where we showed the ability of this method to simulate the fatigue crack growth into two cases: edge and central crack. In the results we compared the six first natural frequencies of mode shapes uncracking with the cracking initiation in the structure, and showed the stress intensity factor (SIF) evolution function as crack size propagation into structure, the analytical validation of (SIF) is presented. For to evidence the aspects of this method, all result is compared between FEA and X-FEM.

Keywords: 3D fatigue crack growth, FEA, natural frequencies, stress intensity factor (SIF), X-FEM.

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383 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel

Authors: Bita Mashayekhi, Mohammad Ara

Abstract:

The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-based costing, activity, cost driver, hospitality industry.

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382 The Impacts of Cost Stickiness on the Profitability of Indonesian Firms

Authors: Dezie L. Warganegara, Dewi Tamara

Abstract:

The objectives of this study is to investigate the existence of the sticky cost behavior of firms listed in the Indonesia Stock Exchange (IDX) and to find evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study finds that the sticky cost behavior does exist. For the second objective, this study finds that the stickier the operating expenses the lesser future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms.

Keywords: Operating Expenses, Profitability, SG&A, Sticky Costs, Indonesia Stock Exchange (IDX).

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381 Determinants of Enterprise Risk Management Adoption: An Empirical Analysis of Malaysian Public Listed Firms

Authors: Nargess Mottaghi Golshan, Siti Zaleha Abdul Rasid

Abstract:

Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.

Keywords: Enterprise risk management, risk, public listed company.

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380 Innovation in Business

Authors: Noemy Witt Ferreira, Flávio de São Paulo Filho

Abstract:

Innovation, technology and knowledge are the trilogy of impact to support the challenges arising from uncertainty. Evidence showed an opportunity to ask how to manage in this environment under constant innovation. In an attempt to get a response from the field of Management Sciences, based in the Contingency Theory, a research was conducted, with phenomenological and descriptive approaches, using the Case Study Method and the usual procedures for this task involving a focus group composed of managers and employees working in the pharmaceutical field. The problem situation was raised; the state of the art was interpreted and dissected the facts. In this tasks were involved four establishments. The result indicates that these focused ventures have been managed by its founder empirically and is experimenting agility described in this work. The expectation of this study is to improve concepts for stakeholders on creativity in business.

Keywords: Administration. Innovation. Knowledge, Management Technology

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379 An Empirical Analysis of Earnings Management in Australia

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

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378 The Determinants and Outcomes of Pathological Internet use (PIU) among Urban Millennial Teens: A Theoretical Framework

Authors: Pressca Neging, Rosidah Musa, Rabiah Abdul Wahab

Abstract:

The rapid adoption of Internet has turned the Millennial Teens- life like a lightning speed. Empirical evidence has illustrated that Pathological Internet Use (PIU) among them ensure long-term success to the market players in the children industry. However, it creates concerns among their care takers as it generates mental disorder among some of them. The purpose of this paper is to examine the determinants of PIU and identify its outcomes among urban Millennial Teens. It aims to develop a theoretical framework based on a modified Media System Dependency (MSD) Theory that integrates important systems and components that determine and resulted from PIU.

Keywords: Internet, media system dependency theory, millennial, pathological internet use.

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377 Status and Requirements of Counter-Cyberterrorism

Authors: Jeong-Tae Kim, Tchanghee Hyun

Abstract:

The number of intrusions and attacks against critical infrastructures and other information networks is increasing rapidly. While there is no identified evidence that terrorist organizations are currently planning a coordinated attack against the vulnerabilities of computer systems and network connected to critical infrastructure, and origins of the indiscriminate cyber attacks that infect computers on network remain largely unknown. The growing trend toward the use of more automated and menacing attack tools has also overwhelmed some of the current methodologies used for tracking cyber attacks. There is an ample possibility that this kind of cyber attacks can be transform to cyberterrorism caused by illegal purposes. Cyberterrorism is a matter of vital importance to national welfare. Therefore, each countries and organizations have to take a proper measure to meet the situation and consider effective legislation about cyberterrorism.

Keywords: Cyberterrorism, cyber attack, information security, legislation

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376 The Care Management Network as an Effective Intervention in Mitigating the Risks of Hypertension

Authors: Feng-Chuan Pan, Fang-Yue Liu

Abstract:

Hospitals in southern Hualien teamed with the Hypertension Joint Care Network. Working with the network, the team provided a special designed health education to the individual who had been identified as a hypertension patient in the outpatient department. Some metabolism improvements achieved. This is a retrospective study by purposively taking 106 patients from a hospital between 2008 and 2010. Records of before and after education intervention of the objects was collected and analyzed to see the how the intervention affected the patients- hypertension control via clinical parameter monitoring. The results showed that the clinical indicators, the LDL-C, the cholesterol and the systolic blood pressure were significantly improved. The study provides evidence for the effectiveness of the network in controlling hypertension.

Keywords: hypertension, joint care management network, cardiovascular diseases, metabolic syndrome.

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375 Investigation of the Synthesis of Alcohols Byproducts in Fischer-Tropsch Synthesis on Modified Fe-Cu Catalyst: Reactivity and Mechanism

Authors: Wanyu Mao, Qiwen Sun, Weiyong Ying, Dingye Fang

Abstract:

The influence of copper promoters and reaction conditions on the formation of alcohols byproducts of a common Fischer-Tropsch synthesis used iron-based catalysts were investigated. A good compromise of 28%Cu/FeKLaSiO2 can lead to the optimization of an improved Fischer-Tropsch catalyst. The product distribution shifts towards hydrocarbons with increasing the reaction temperature, while pressure promotes the formation of alcohols. It was found that the production of either alcohols or hydrocarbons followed A-S-F distributions, and their α parameters were essentially different which indicated a competition in the growing chain between the two species. TPD after acetaldehyde adsorption gave strong evidence of the insertion of a C1 oxygen-containing species into an alkyl chain.

Keywords: Fischer-Tropsch synthesis, Fe-Cu catalyst, alcohols byproducts, reaction pathways

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374 Why do Clawback Provisions Affect Financial Reporting Quality? - An Analysis of Trigger Effects

Authors: Yu-Chun Lin

Abstract:

We identify clawback triggers from firms- proxy statements (Form DEF 14A) and use the likelihood of restatements to proxy for financial reporting quality. Based on a sample of 578 U.S. firms that voluntarily adopt clawback provisions during 2003-2009, when restatement-based triggers could be decomposed into two types: fraud and unintentional error, and we do observe the evidence that using fraud triggers is associated with high financial reporting quality. The findings support that fraud triggers can enhance deterrent effect of clawback provision by establishing a viable disincentive against fraud, misconduct, and otherwise harmful acts. These results are robust to controlling for the compensation components, to different sample specifications and to a number of sensitivity.

Keywords: Accruals quality, Clawback provisions, Compensation, Restatements.

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

Authors: Francesco Venuti, Simona Alfiero

Abstract:

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

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

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