Search results for: International scene
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 788

Search results for: International scene

668 Money Laundering and Financing of Terrorism

Authors: C. Mallada Fernández

Abstract:

Economic development and globalization of international markets have created a favourable atmosphere for the emergence of new forms of crime such as money laundering or financing of terrorism, which may contribute to destabilized and damage economic systems. In particular, money laundering have acquired great importance since the 11S attacks, what has caused on the one hand, the establishment and development of preventive measures and, on the other hand, a progressive hardening of penal measures. Since then, the regulations imposed to fight against money laundering have been viewed as key components also in the fight against terrorist financing. Terrorism, at the beginning, was a “national” crime connected with internal problems of the State (for instance the RAF in Germany or ETA in Spain) but in the last 20 years has started to be an international problem that is connected with the defence and security of the States. Therefore, the new strategic concept for the defense and security of NATO has a comprehensive list of security threats to the Alliance, such as terrorism, international instability, money laundering or attacks on cyberspace, among others. With this new concept, money laundering and terrorism has become a priority in the national defense.

In this work we will analyze the methods to combat these new threats to the national security. We will study the preventive legislations to combat money laundering and financing of terrorism, the UIF that exchange information between States, and the hawala-Banking.

Keywords: Control of financial flows, money laundering, terrorism, financing of terrorism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2840
667 Self-Perceived Employability of Students of International Relations of University of Warmia and Mazury in Poland

Authors: Marzena Świgoń

Abstract:

Nowadays, graduates should be prepared for serious challenges in the internal and external labor market. The notion that a degree is a “passport to employment” has been relegated to the past. In the last few years a phenomenon in the form of the increasing unemployment of highly educated young people in EU countries, including Poland has been observed. Empirical studies were conducted among Polish students in the scope of the so-called self-perceived employability review. In this study, a special scale was used which consisted of 19 statements regarding five components: student’s perception of university; field of study; self-belief; state of the external labor market; and, personal knowledge management. The respondent group consisted of final-year master’s students of International Relations at the University of Warmia and Mazury in Olsztyn, Poland. The findings of the empirical studies were compiled using statistical methods: descriptive statistics and inferential statistics. In general, in light of the conducted studies, the self-perceived employability of the Polish students was not high. Limitations of the studies were discussed, as well as the implications for future research in the scope of the students’ employability.

Keywords: Self-perceived employability, students of international relations, university education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1414
666 A Study of Efficiency and Prioritize of Eurasian Logistics Network

Authors: Ji-Young Song, Moon-Shuk Song, Hee-Seung Na

Abstract:

Recently, Northeast Asia has become one of the three largest trade areas, covering approximately 30% of the total trade volume of the world. However, the distribution facilities are saturated due to the increase in the transportation volume within the area and with the European countries. In order to accommodate the increase of the transportation volume, the transportation networking with the major countries in Northeast Asia and Europe is absolutely necessary. The Eurasian Logistics Network will develop into an international passenger transportation network covering the Northeast Asian region and an international freight transportation network connecting across Eurasia Continent. This paper surveys the changes and trend of the distribution network in the Eurasian Region according to the political, economic and environmental changes of the region, analyses the distribution network according to the changes in the transportation policies of the related countries, and provides the direction of the development of composite transportation on the basis of the present conditions of transportation means. The transportation means optimal for the efficiency of transportation system are suggested to be train ferries, sea & rail or sea & rail & sea. It is suggested to develop diversified composite transportation means and routes within the boundary of international cooperation system.

Keywords: Eurasian Logistics, Integrated Distribution Transport, Northeast Asia, Transportation Networking

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1617
665 Korea and Japan Economic Relations: An Analysis through the World Trade Organization

Authors: Caroline S. Dutra, Tatiana C. Squeff

Abstract:

It is well known that the history between South Korea and Japan influences their international relations; thus, also encompassing their economic relations. In this sense, it is impossible to analyze the latter without understanding the development of the former, which is known for episodes of hostility, like on Japanese colonization, but also had moments of cultural and trade interexchange. Indeed, since 1965, with the establishment of diplomatic relations between both countries, their trade relations have improved, especially after both nations have signed the General Agreement on Tariffs and Trade (GATT). Thereafter, with the establishment of the World Trade Organization (WTO) in 1995, another chapter of their diplomatic and economic relations have been inaugurated. Hence, bearing in mind this history between both nations, this research intends to examine their relations through the analysis of the WTO panels they have engaged in between each other, which are, in chronological order, “DS323: Japan – Import Quotas on Dried Laver and Seasoned Laver”, “DS336: Japan - Countervailing Duties on Dynamic Random Access Memories from Korea”, “DS495: Korea - Import Band, and Testing and Certification Requirements for Radionuclides”, “DS553: Korea - Sunset Review of Anti-Dumping Duties on Stainless Steel Bars” and “DS571: Korea - Measures Affecting Trade in Commercial Vessels”. The objective of this case analysis is to point out what are the areas that are more conflictual between Japan and South Korea in regard to their economic relations so that it is possible to assert on their future (economic) relations and other possible outcomes. And in order to do so, bibliographic and documental research will be made, particularly those involving the WTO and the nations under consideration. Regarding the methods used, it is important to highlight that this is applied research in the field of international economic relations and international law, which follows a hypothetic-deductive model.

Keywords: International economic relations, Japan, South Korea, World Trade Organization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 889
664 Enhancing Camera Operator Performance with Computer Vision Based Control

Authors: Paul Y. Oh, Rares I. Stanciu

Abstract:

Cameras are often mounted on platforms that canmove like rovers, booms, gantries and aircraft. People operate suchplatforms to capture desired views of scene or target. To avoidcollisions with the environment and occlusions, such platforms oftenpossess redundant degrees-of-freedom. As a result, manipulatingsuch platforms demands much skill. Visual-servoing some degrees-of-freedom may reduce operator burden and improve tracking per-formance. This concept, which we call human-in-the-loop visual-servoing, is demonstrated in this paper and applies a Α-β-γ filter and feedforward controller to a broadcast camera boom.

Keywords: Computer vision, visual-servoing, man-machine sys-tems, human-in-the-loop control

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1562
663 Color Constancy using Superpixel

Authors: Xingsheng Yuan, Zhengzhi Wang

Abstract:

Color constancy algorithms are generally based on the simplified assumption about the spectral distribution or the reflection attributes of the scene surface. However, in reality, these assumptions are too restrictive. The methodology is proposed to extend existing algorithm to applying color constancy locally to image patches rather than globally to the entire images. In this paper, a method based on low-level image features using superpixels is proposed. Superpixel segmentation partition an image into regions that are approximately uniform in size and shape. Instead of using entire pixel set for estimating the illuminant, only superpixels with the most valuable information are used. Based on large scale experiments on real-world scenes, it can be derived that the estimation is more accurate using superpixels than when using the entire image.

Keywords: color constancy, illuminant estimation, superpixel

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1421
662 Software Reengineering Tool for Traffic Accident Data

Authors: Jagdeep Kaur, Parvinder S. Sandhu, Birinderjit Singh, Amit Verma, Sanyam Anand

Abstract:

In today-s hip hop world where everyone is running short of time and works hap hazardly,the similar scene is common on the roads while in traffic.To do away with the fatal consequences of such speedy traffics on rushy lanes, a software to analyse and keep account of the traffic and subsequent conjestion is being used in the developed countries. This software has being implemented and used with the help of a suppprt tool called Critical Analysis Reporting Environment.There has been two existing versions of this tool.The current research paper involves examining the issues and probles while using these two practically. Further a hybrid architecture is proposed for the same that retains the quality and performance of both and is better in terms of coupling of components , maintainence and many other features.

Keywords: Critical Analysis Reporting Environment, coupling, hybrid architecture etc.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1487
661 Role of Director's Philosophical Approach in Cinematographic Expression

Authors: Sedat Cereci

Abstract:

The original idea for a feature film may come from a writer, director or a producer. Director is the person responsible for the creative aspects, both interpretive and technical, of a motion picture production in a film. Director may be shot discussing his project with his or her cowriters, members of production staff, and producer, and director may be shown selecting locales or constructing sets. All these activities provide, of course, ways of externalizing director-s ideas about the film. A director sometimes pushes both the film image and techniques of narration to new artistic limits, but main responsibility of director is take the spectator to an original opinion in his philosophical approach. Director tries to find an artistic angle in every scene and change screenplay into an effective story and sets his film on a spiritual and philosophical base.

Keywords: Director, role, film, approach, opinion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1491
660 Through the Lens of Forced Displacement: Refugee Women's Rights as Human Rights

Authors: Pearl K. Atuhaire, Sylvia Kaye

Abstract:

While the need for equal access to civil, political as well as economic, social and cultural rights is clear under the international law, the adoption of the Convention on the Elimination of all forms of Discrimination against women in 1979 made this even clearer. Despite this positive progress, the abuse of refugee women's rights is one of the basic underlying root causes of their marginalisation and violence in their countries of asylum. This paper presents a critical review on the development of refugee women's rights at the international levels and national levels. It provides an array of scholarly literature on this issue and examines the measures taken by the international community to curb the problem of violence against women in their various provisions through the instruments set. It is cognizant of the fact that even if conflict affects both refugee women and men, the effects on women refugees are deep-reaching, due to the cultural strongholds they face. An important aspect of this paper is that it is conceptualised against the fact that refugee women face the problem of sexual and gender based first as refugees and second as women, yet, their rights are stumbled upon. Often times they have been rendered "worthless victims" who are only in need of humanitarian assistance than active participants committed to change their plight through their participation in political, economic and social participation in their societies. Scholars have taken notice of the fact that women's rights in refugee settings have been marginalized and call for a need to incorporate their perspectives in the planning and management of refugee settings in which they live. Underpinning this discussion is feminism theory which gives a clear understanding of the root cause of refugee women's problems. Finally, this paper suggests that these policies should be translated into action at local, national international and regional levels to ensure sustainable peace.

Keywords: Feminism theory, human rights, refugee women, sexual and gender based violence.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1731
659 Towards a Proof Acceptance by Overcoming Challenges in Collecting Digital Evidence

Authors: Lilian Noronha Nassif

Abstract:

Cybercrime investigation demands an appropriated evidence collection mechanism. If the investigator does not acquire digital proofs in a forensic sound, some important information can be lost, and judges can discard case evidence because the acquisition was inadequate. The correct digital forensic seizing involves preparation of professionals from fields of law, police, and computer science. This paper presents important challenges faced during evidence collection in different perspectives of places. The crime scene can be virtual or real, and technical obstacles and privacy concerns must be considered. All pointed challenges here highlight the precautions to be taken in the digital evidence collection and the suggested procedures contribute to the best practices in the digital forensics field.

Keywords: Digital evidence, digital forensic processes and procedures, mobile forensics, cloud forensics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1158
658 Strategic Management of a Geoscience Education and Training Program

Authors: Lee Ock-Sun

Abstract:

The effective development of a geoscience education and training program takes account of the rapidly changing environment in the geoscience market, includes information about resource-rich countries which have international education demands. In this paper, we introduce the geoscience program run by the International School for Geoscience Resources at the Korea Institute of Geoscience and Mineral Resources (IS-Geo of KIGAM), and show its remarkable performance. To further effective geoscience program planning and operation, we present recommendations for strategic management for customer-oriented operation with a more favorable program format and advanced training aids. Above all, the IS-Geo of KIGAM should continue improve through ‘plan-do-see-feedback’ activities based on the recommendations.

Keywords: Demand survey, geoscience program, program performance, strategic management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1956
657 Three-Dimensional Positioning Method of Indoor Personnel Based on Millimeter Wave Radar Sensor

Authors: Chao Wang, Zuxue Xia, Wenhai Xia, Rui Wang, Jiayuan Hu, Rui Cheng

Abstract:

Aiming at the application of indoor personnel positioning under smog conditions, this paper proposes a 3D positioning method based on the IWR1443 millimeter wave radar sensor. The problem that millimeter-wave radar cannot effectively form contours in 3D point cloud imaging is solved. The results show that the method can effectively achieve indoor positioning and scene construction, and the maximum positioning error of the system is 0.130 m.

Keywords: indoor positioning, millimeter wave radar, IWR1443 sensor, point cloud imaging

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 373
656 A Comparative Analysis of E-Government Quality Models

Authors: Abdoullah Fath-Allah, Laila Cheikhi, Rafa E. Al-Qutaish, Ali Idri

Abstract:

Many quality models have been used to measure egovernment portals quality. However, the absence of an international consensus for e-government portals quality models results in many differences in terms of quality attributes and measures. The aim of this paper is to compare and analyze the existing e-government quality models proposed in literature (those that are based on ISO standards and those that are not) in order to propose guidelines to build a good and useful e-government portals quality model. Our findings show that, there is no e-government portal quality model based on the new international standard ISO 25010. Besides that, the quality models are not based on a best practice model to allow agencies to both; measure e-government portals quality and identify missing best practices for those portals.

Keywords: E-government, portal, best practices, quality model, ISO, standard, ISO 25010, ISO 9126.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3599
655 Scene Adaptive Shadow Detection Algorithm

Authors: Mohammed Ibrahim M, Anupama R.

Abstract:

Robustness is one of the primary performance criteria for an Intelligent Video Surveillance (IVS) system. One of the key factors in enhancing the robustness of dynamic video analysis is,providing accurate and reliable means for shadow detection. If left undetected, shadow pixels may result in incorrect object tracking and classification, as it tends to distort localization and measurement information. Most of the algorithms proposed in literature are computationally expensive; some to the extent of equalling computational requirement of motion detection. In this paper, the homogeneity property of shadows is explored in a novel way for shadow detection. An adaptive division image (which highlights homogeneity property of shadows) analysis followed by a relatively simpler projection histogram analysis for penumbra suppression is the key novelty in our approach.

Keywords: homogeneity, penumbra, projection histogram, shadow correction

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1856
654 The Use of Complex Contourlet Transform on Fusion Scheme

Authors: Dipeng Chen, Qi Li

Abstract:

Image fusion aims to enhance the perception of a scene by combining important information captured by different sensors. Dual-Tree Complex Wavelet (DT-CWT) has been thouroughly investigated for image fusion, since it takes advantages of approximate shift invariance and direction selectivity. But it can only handle limited direction information. To allow a more flexible directional expansion for images, we propose a novel fusion scheme, referred to as complex contourlet transform (CCT). It successfully incorporates directional filter banks (DFB) into DT-CWT. As a result it efficiently deal with images containing contours and textures, whereas it retains the property of shift invariance. Experimental results demonstrated that the method features high quality fusion performance and can facilitate many image processing applications.

Keywords: Complex contourlet transform, Complex wavelettransform, Fusion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1543
653 Sustainable Development, China’s Emerging Role via One Belt, One Road

Authors: Saeid Rabiei Majd, Motahareh Alvandi, Mehrad Rabiei

Abstract:

The rapid economic and technological development of any country depends on access to cheap sources of energy. Competition for access to petroleum resources is always accompanied by numerous environmental risks. These factors have caused more attention to environmental issues and sustainable development in petroleum contracts and activities. Nowadays, a sign of developed countries is adhering to the principles and rules of international environmental law and sustainable development of commercial contracts. China has entered into play through the massive project plan, One Belt, One Road. China is becoming a new emerging power in the world. China's bilateral investment treaties have an impact on environmental rights and sustainable development through regional and international foreign direct investment. The aim of this research is to examine China's key position to promote and improve environmental principles and international law and sustainable development in the energy sector in the world through the initiative, One Belt, One Road. Based on this hypothesis, it seems that in the near future, China's investment bilateral investment treaties will become popular investment model used in global trade, especially in the field of energy and sustainable development. They will replace the European and American models. The research method is including literature review, analytical and descriptive methods.

Keywords: Principles of sustainable development, oil and gas law, Chinas BITs, one belt one road, environmental rights.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1911
652 Video Coding Algorithm for Video Sequences with Abrupt Luminance Change

Authors: Sang Hyun Kim

Abstract:

In this paper, a fast motion compensation algorithm is proposed that improves coding efficiency for video sequences with brightness variations. We also propose a cross entropy measure between histograms of two frames to detect brightness variations. The framewise brightness variation parameters, a multiplier and an offset field for image intensity, are estimated and compensated. Simulation results show that the proposed method yields a higher peak signal to noise ratio (PSNR) compared with the conventional method, with a greatly reduced computational load, when the video scene contains illumination changes.

Keywords: Motion estimation, Fast motion compensation, Brightness variation compensation, Brightness change detection, Cross entropy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1725
651 Gesture Recognition by Data Fusion of Time-of-Flight and Color Cameras

Authors: Piercarlo Dondi, Luca Lombardi, Marco Porta

Abstract:

In the last years numerous applications of Human- Computer Interaction have exploited the capabilities of Time-of- Flight cameras for achieving more and more comfortable and precise interactions. In particular, gesture recognition is one of the most active fields. This work presents a new method for interacting with a virtual object in a 3D space. Our approach is based on the fusion of depth data, supplied by a ToF camera, with color information, supplied by a HD webcam. The hand detection procedure does not require any learning phase and is able to concurrently manage gestures of two hands. The system is robust to the presence in the scene of other objects or people, thanks to the use of the Kalman filter for maintaining the tracking of the hands.

Keywords: Gesture recognition, human-computer interaction, Time-of-Flight camera.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1891
650 Adaptive Kernel Filtering Used in Video Processing

Authors: Rasmus Engholm, Eva B. Vedel Jensen, Henrik Karstoft

Abstract:

In this paper we present a noise reduction filter for video processing. It is based on the recently proposed two dimensional steering kernel, extended to three dimensions and further augmented to suit the spatial-temporal domain of video processing. Two alternative filters are proposed - the time symmetric kernel and the time asymmetric kernel. The first reduces the noise on single sequences, but to handle the problems at scene shift the asymmetric kernel is introduced. The performance of both are tested on simulated data and on a real video sequence together with the existing steering kernel. The proposed kernels improves the Rooted Mean Squared Error (RMSE) compared to the original steering kernel method on video material.

Keywords: Adaptive image filtering, noise reduction, kernel methods, video processing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1415
649 Reliability of Eyewitness Statements in Fire and Explosion Investigations

Authors: Jeff D. Colwell, Benjamin W. Knox

Abstract:

While fire and explosion incidents are often observed by eyewitnesses, the weight that fire investigators should place on those observations in their investigations is a complex issue. There is no doubt that eyewitness statements can be an important component to an investigation, particularly when other evidence is sparse, as is often the case when damage to the scene is severe. However, it is well known that eyewitness statements can be incorrect for a variety of reasons, including deception. In this paper, we reviewed factors that can have an effect on the complex processes associated with the perception, retention, and retrieval of an event. We then review the accuracy of eyewitness statements from unique criminal and civil incidents, including fire and explosion incidents, in which the accuracy of the statements could be independently evaluated. Finally, the motives for deceptive eyewitness statements are described, along with techniques that fire and explosion investigators can employ, to increase the accuracy of the eyewitness statements that they solicit.

Keywords: Explosion, eyewitness, fire, reliability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 406
648 Cultural Effects on the Performance of Non- Profit and For-Profit Microfinance Institutions

Authors: Patrick M. Stanton, William R. McCumber

Abstract:

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

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

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 943
647 Application of the Virtual Reality Modeling Language for Design of Automated Workplaces

Authors: Jozef Novak-Marcincin

Abstract:

Virtual Reality Modelling Language (VRML) is description language, which belongs to a field Window on World virtual reality system. The file, which is in VRML format, can be interpreted by VRML explorer in three-dimensional scene. VRML was created with aim to represent virtual reality on Internet easier. Development of 3D graphic is connected with Silicon Graphic Corporation. VRML 2.0 is the file format for describing interactive 3D scenes and objects. It can be used in collaboration with www, can be used for 3D complex representations creating of scenes, products or VR applications VRML 2.0 enables represent static and animated objects too. Interesting application of VRML is in area of manufacturing systems presentation.

Keywords: Virtual reality, virtual reality modelling language, design of workplaces, technological workplaces.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1814
646 Perspectives of Financial Reporting Harmonization

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

Abstract:

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

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

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3513
645 Robust Human Rights Governance: Developing International Criteria

Authors: Helen P. Greatrex

Abstract:

Many states are now committed to implementing international human rights standards domestically. In terms of practical governance, how might effectiveness be measured? A facevalue answer can be found in domestic laws and institutions relating to human rights. However, this article provides two further tools to help states assess their status on the spectrum of robust to fragile human rights governance. The first recognises that each state has its own 'human rights history' and the ideal end stage is robust human rights governance, and the second is developing criteria to assess robustness. Although a New Zealand case study is used to illustrate these tools, the widespread adoption of human rights standards by many states inevitably means that the issues are relevant to other countries. This is even though there will always be varying degrees of similarity-difference in constitutional background and developed or emerging human rights systems.

Keywords: robust human rights governance, fragile states.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1721
644 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions

Authors: C. F. Pricope

Abstract:

The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2305
643 Accounting for SMEs – How Important is Size in Choosing between Global and Local Standards?

Authors: Cătălin Nicolae Albu, Nadia Albu, Maria Mădălina Gîrbină

Abstract:

There is limited evidence from various countries about the possible impact of various criteria to be used to determine the scope of the IFRS for SMEs issued in 2009 and, research is needed in this area. We provide evidence from Romania, an emerging economy member of the European Union. The aim of this paper is to analyze in a local setting if size is a relevant factor for deciding between local and global standards for SMEs. Our results indicate that size is a moderate indicator of the existence of possible users interested in financial statements and that there is a difference between the scopes of the standard determined on various criteria.. Also, we suggest that the international exposure is quite reduced in the case of SMEs, but is sufficient to suggest that at least some SMEs would benefit from international comparability of financial statements

Keywords: SMEs, IFRS for SMEs, accounting regulation, entity's size.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1816
642 Environmental Management System According to ISO 14001 as a Source of Eco-Innovations in Enterprises - A Case of Podkarpackie Voivodeship

Authors: M. Hajduk-Stelmachowicz

Abstract:

This paper presents results of empirical studies that were conducted in enterprises from Podkarpackie Voivodeship (Poland). It shows the experiences of those enterprises resulting from implementing and improving the eco-innovativeness management that is formal Environmental Management System (EMS). This study shows the expected and obtained internal benefits which are the effects of a functioning EMS. The aim of this paper is to determine whether the information included in international theoretical studies concerning the benefits of implementing, functioning and improving formal EMS (which is based on the international standard ISO 14001) are confirmed by the effects of the enterprises- activities.

Keywords: Eco-innovations, Environmental Management System (EMS), ISO 14001, Podkarpackie Voivodeship (Poland).

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2116
641 Visual Object Tracking and Interception in Industrial Settings

Authors: Ahmet Denker, Tuğrul Adıgüzel

Abstract:

This paper presents a solution for a robotic manipulation problem. We formulate the problem as combining target identification, tracking and interception. The task in our solution is sensing a target on a conveyor belt and then intercepting robot-s end-effector at a convenient rendezvous point. We used an object recognition method which identifies the target and finds its position from visualized scene picture, then the robot system generates a solution for rendezvous problem using the target-s initial position and belt velocity . The interception of the target and the end-effector is executed at a convenient rendezvous point along the target-s calculated trajectory. Experimental results are obtained using a real platform with an industrial robot and a vision system over it.

Keywords: Object recognition, rendezvous planning, robotics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1686
640 Quality and Quantity in the Strategic Network of Higher Education Institutions

Authors: Juha Kettunen

Abstract:

The study analyzes the quality and the size of the strategic network of higher education institutions and the concept of fitness for purpose in quality assurance. It also analyses the transaction costs of networking that have consequences on the number of members in the network. Empirical evidence is presented from the Consortium on Applied Research and Professional Education, which is a European strategic network of six higher education institutions. The results of the study support the argument that the number of members in the strategic network should be relatively small to provide high-quality results. The practical importance is that networking has been able to promote international research and development projects. The results of this study are important for those who want to design and improve international networks in higher education.

Keywords: Higher education, network, research and development, strategic management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 576
639 International Migration of Highly Skilled Indian Professionals: A Case Study of Indian IT Professionals in Japan, Preliminary Results

Authors: Rimpi Rani

Abstract:

In the 2000s, a new migration trend of highly skilled Indian professionals towards Japan has appeared. This paper examines the factors that set off the incoming of highly skilled Indian professionals in Japan, mainly focusing on IT professionals’ immigration, and the reasons of the increase in their number. It investigates the influence of four factors: The Japanese immigration policy, the bilateral relations between India and Japan, the higher education system in India and the American H-1B visa policy with its cap system. This study concludes that increased and continuous supply of highly skilled Indian professionals have intensified the competition for migration to traditional destinations like the USA. This led Indian professionals   to consider other options such as Japan.

Keywords: International migration, India, Japan, highly skilled professionals.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1768