Search results for: María Jesús Luengo-Valderrey
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 218

Search results for: María Jesús Luengo-Valderrey

158 Structural and Electrochemical Characterization of Columnar-Structured Mn-Doped Bi26Mo10O69-d Electrolytes

Authors: Maria V. Morozova, Zoya A. Mikhaylovskaya, Elena S. Buyanova, Sofia A. Petrova, Ksenia V. Arishina, Robert G. Zaharov

Abstract:

The present work is devoted to the investigation of two series of doped bismuth molybdates: Bi26-2xMn2xMo10O69-d and Bi26Mo10-2yMn2yO69-d. Complex oxides were synthesized by conventional solid state technology and by co-precipitation method. The products were identified by powder diffraction. The powders and ceramic samples were examined by means of densitometry, laser diffraction, and electron microscopic methods. Porosity of the ceramic materials was estimated using the hydrostatic method. The electrical conductivity measurements were carried out using impedance spectroscopy method.

Keywords: Bismuth molybdate, columnar structures, impedance spectroscopy, oxygen ionic conductors.

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157 The Democratization of 3D Capturing: An Application Investigating Google Tango Potentials

Authors: Carlo Bianchini, Lorenzo Catena

Abstract:

The appearance of 3D scanners and then, more recently, of image-based systems that generate point clouds directly from common digital images have deeply affected the survey process in terms of both capturing and 2D/3D modelling. In this context, low cost and mobile systems are increasingly playing a key role and actually paving the way to the democratization of what in the past was the realm of few specialized technicians and expensive equipment. The application of Google Tango on the ancient church of Santa Maria delle Vigne in Pratica di Mare – Rome presented in this paper is one of these examples.

Keywords: Architectural survey, augmented/mixed/virtual reality, Google Tango project, image-based 3D capturing.

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156 Photo-Fenton Treatment of 1,3-dichloro-2- Propanol Aqueous Solutions Using UV Radiation and H2O2 – A Kinetic Study

Authors: Maria D. Nikolaki, Katerina N. Zerva, Constantine. J. Philippopoulos

Abstract:

The photochemical and photo-Fenton oxidation of 1,3-dichloro-2-propanol was performed in a batch reactor, at room temperature, using UV radiation, H2O2 as oxidant, and Fenton-s reagent. The effect of the oxidative agent-s initial concentration was investigated as well as the effect of the initial concentration of Fe(II) by following the target compound degradation, the total organic carbon removal and the chloride ion production. Also, from the kinetic analysis conducted and proposed reaction scheme it was deduced that the addition of Fe(II) significantly increases the production and the further oxidation of the chlorinated intermediates.

Keywords: 1, 3-dichloro-2-propanol, hydrogen peroxide, photo- Fenton, UV .

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155 Judges System for Classifiers Specialization

Authors: Abdel Rodríguez, Isis Bonet, Ricardo Grau, María M. García

Abstract:

In this paper we designed and implemented a new ensemble of classifiers based on a sequence of classifiers which were specialized in regions of the training dataset where errors of its trained homologous are concentrated. In order to separate this regions, and to determine the aptitude of each classifier to properly respond to a new case, it was used another set of classifiers built hierarchically. We explored a selection based variant to combine the base classifiers. We validated this model with different base classifiers using 37 training datasets. It was carried out a statistical comparison of these models with the well known Bagging and Boosting, obtaining significantly superior results with the hierarchical ensemble using Multilayer Perceptron as base classifier. Therefore, we demonstrated the efficacy of the proposed ensemble, as well as its applicability to general problems.

Keywords: classifiers, delegation, ensemble

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154 The Nanobiotechnology of Obtaining of Collagen Gels from Marin Fish Skin and Yours Reological Properties for using Like New Materials in Dental Medicine

Authors: Anamaria Bechir, Rodica Sirbu, Minodora Leca, Maria Maris, Dan Artenie Maris, Emilia Mihaela Cadar, Marius Maris

Abstract:

This paper aims at presenting the biotechnology used to obtain collagen-based gels from shark (Squalus acanthias) and brill skin, marine fish growing in the Black Sea. Due to the structure of its micro-fibres, collagen can be considered a nanomaterial; in order to use collagen-based matrixes as biomaterial, rheological studies must be performed first, to state whether they are stable or not. For the triple-helix structure to remain stable within these gels at room or human body temperature, they must be stabilized by reticulation.

Keywords: Collagen, biotechnology, reticulation.

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153 Non-Stationary Stochastic Optimization of an Oscillating Water Column

Authors: María L. Jalón, Feargal Brennan

Abstract:

A non-stationary stochastic optimization methodology is applied to an OWC (oscillating water column) to find the design that maximizes the wave energy extraction. Different temporal cycles are considered to represent the long-term variability of the wave climate at the site in the optimization problem. The results of the non-stationary stochastic optimization problem are compared against those obtained by a stationary stochastic optimization problem. The comparative analysis reveals that the proposed non-stationary optimization provides designs with a better fit to reality. However, the stationarity assumption can be adequate when looking at averaged system response.

Keywords: Non-stationary stochastic optimization, oscillating water column, temporal variability, wave energy.

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152 Utilizing Dutch Auction in an Agent-based Model E-commerce System

Authors: Costin Badica, Maria Ganzha, Maciej Gawinecki, Pawel Kobzdej, Marcin Paprzycki

Abstract:

Recently, we have presented an initial implementation of a model agent-based e-commerce system, which utilized a simple price negotiation mechanism–English Auction. In this note we discuss how a Dutch Auction involving multiple units of a product can be included in our system. We present UML diagrams of agents involved in price negotiations and briefly discuss rule-based mechanism exemplifying Dutch Auction.

Keywords: e-commerce, rule-based price negotiation mechanism, Dutch Auction, agent system.

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151 Aqueous Ranitidine Elimination in Photolytic Processes

Authors: Javier Rivas, Olga Gimeno, Maria Carbajo, Teresa Borralho

Abstract:

The elimination of ranitidine (a pharmaceutical compound) has been carried out in the presence of UV-C radiation. After some preliminary experiments, it has been experienced the no influence of the gas nature (air or oxygen) bubbled in photolytic experiments. From simple photolysis experiments the quantum yield of this compound has been determined. Two photolytic approximation has been used, the linear source emission in parallel planes and the point source emission in spherical planes. The quantum yield obtained was in the proximity of 0.05 mol Einstein-1 regardless of the method used. Addition of free radical promoters (hydrogen peroxide) increases the ranitidine removal rate while the use of photocatalysts (TiO2) negatively affects the process.

Keywords: Quantum yield, photolysis, ranitidine, watertreatment.

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150 Circular Approximation by Trigonometric Bézier Curves

Authors: Maria Hussin, Malik Zawwar Hussain, Mubashrah Saddiqa

Abstract:

We present a trigonometric scheme to approximate a circular arc with its two end points and two end tangents/unit tangents. A rational cubic trigonometric Bézier curve is constructed whose end control points are defined by the end points of the circular arc. Weight functions and the remaining control points of the cubic trigonometric Bézier curve are estimated by variational approach to reproduce a circular arc. The radius error is calculated and found less than the existing techniques.

Keywords: Control points, rational trigonometric Bézier curves, radius error, shape measure, weight functions.

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149 Fear-Of-Failure and Women Entrepreneurship: Comparative Analysis Austria versus USA

Authors: Magdalena Meusburger, Caroline Maria Hofer

Abstract:

The advancement of women entrepreneurship in the last decade has been a vital driver for social and economic development. Despite the positive evolution, women entrepreneurs are still underrepresented in entrepreneurial ecosystems. Fear-of-failure is a major factor inhibiting their entrepreneurial activity. This survey-based research focused on aspiring and established entrepreneurial women in Austria and in the USA. It explored and compared the extent to which entrepreneurial fear-of-failure influences their self-employment and their aspirations to become self-employed. The results demonstrate that entrepreneurial fear-of-failure is significantly higher for women with the wish for self-employment than it is for women who are already self-employed. In terms of the geographical and cultural setting no major differences were confirmed.

Keywords: Entrepreneurial ecosystems, fear-of-failure, female entrepreneurship, women entrepreneurship.

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148 Innovative Waste Management Practices in Remote Areas

Authors: Dolores Hidalgo, Jesús M. Martín-Marroquín, Francisco Corona

Abstract:

Municipal waste consist of a variety of items that are everyday discarded by the population. They are usually collected by municipalities and include waste generated by households, commercial activities (local shops) and public buildings. The composition of municipal waste varies greatly from place to place, being mostly related to levels and patterns of consumption, rates of urbanization, lifestyles, and local or national waste management practices. Each year, a huge amount of resources is consumed in the EU, and according to that, also a huge amount of waste is produced. The environmental problems derived from the management and processing of these waste streams are well known, and include impacts on land, water and air. The situation in remote areas is even worst. Difficult access when climatic conditions are adverse, remoteness of centralized municipal treatment systems or dispersion of the population, are all factors that make remote areas a real municipal waste treatment challenge. Furthermore, the scope of the problem increases significantly because the total lack of awareness of the existing risks in this area together with the poor implementation of advanced culture on waste minimization and recycling responsibly. The aim of this work is to analyze the existing situation in remote areas in reference to the production of municipal waste and evaluate the efficiency of different management alternatives. Ideas for improving waste management in remote areas include, for example: the implementation of self-management systems for the organic fraction; establish door-to-door collection models; promote small-scale treatment facilities or adjust the rates of waste generation thereof.

Keywords: Door to door collection, islands, isolated areas, municipal waste, remote areas, rural communities.

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147 Bioclimatic Principles and Urban Open Spaces: The Case of Xanthi

Authors: Maria Giannopoulou

Abstract:

Open urban public spaces comprise an important element for the development of social, cultural and economic activities of the population in the modern cities. These spaces are also considered regulators of the region-s climate conditions, providing better thermal, visual and auditory conditions which can be optimized by the application of appropriate strategies of bioclimatic design. The paper focuses on the analysis and evaluation of the recent unification of the open spaces in the centre of Xanthi, a medium – size city in northern Greece, from a bioclimatic perspective, as well as in the creation of suitable methodology. It is based both on qualitative observation of the interventions by fieldwork research and assessment and on quantitative analysis and modeling of the research area.

Keywords: Bioclimatic principles, Quantitative analysis, Sustainability, TownScope III, Urban open spaces

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146 Comparative Analysis of Classical and Parallel Inpainting Algorithms Based on Affine Combinations of Projections on Convex Sets

Authors: Irina Maria Artinescu, Costin Radu Boldea, Eduard-Ionut Matei

Abstract:

The paper is a comparative study of two classical vari-ants of parallel projection methods for solving the convex feasibility problem with their equivalents that involve variable weights in the construction of the solutions. We used a graphical representation of these methods for inpainting a convex area of an image in order to investigate their effectiveness in image reconstruction applications. We also presented a numerical analysis of the convergence of these four algorithms in terms of the average number of steps and execution time, in classical CPU and, alternativaly, in parallel GPU implementation.

Keywords: convex feasibility problem, convergence analysis, ınpainting, parallel projection methods

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145 Is Management Science doing Enough to Improve Healthcare?

Authors: Lalit Garg, Sally McClean, Maria Barton

Abstract:

Healthcare issues continue to pose huge problems and incur massive costs. As a result there are many challenging problems still unresolved. In this paper, we will carry out an extensive scientific survey of different areas of management and planning in an attempt to identify where there has already been a substantial contribution from management science methods to healthcare problems and where there is a clear potential for more work to be done. The focus will be on the read-across to the healthcare domain from such approaches applied generally to management and planning and how the methods can be used to improvement patient care. We conclude that, since the healthcare domain significantly differs from traditional areas of management and planning, in some cases there is a need to modify the approaches so as to incorporate the complexities of healthcare, and fully exploit the potential for improvement.

Keywords: Management science, management and planning, transforming services, healthcare.

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144 Identifying the Objectives of Outsourcing Logistics Services as a Basis for Measuring Its Financial and Operational Performance

Authors: Carlos Sanchís-Pedregosa, María del Mar González-Zamora, José A. D. Machuca

Abstract:

Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.

Keywords: Outsourcing, Performance measurement, Logistics, Objectives, Indicators

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143 Market Acceptance of Irradiated Food in the City of Piracicaba, Brazil

Authors: Vanessa de Cillos Silva, Fabrício José Piacente, Sônia Maria De Stefano Piedade, Valter Arthur

Abstract:

The increasing concern in relation to safety and hygiene of food consumption makes it so that food conservation is studied. Food radiation is a technique used for conservation, but many consumers associate this technique with dangers such as environmental contamination and development of diseases. This research had the objective of evaluating the acceptance of radiated products by the consumer market in the city of Piracicaba/SP-Brasil. The methodology adopted was the application of a questionnaire in the city’s supermarkets. After the application, the data was tabulated and analyzed. It was observed that the majority of interviewees would not eat irradiated food. The unfamiliarity and questions about the safety of irradiated food were the main causes of your rejection.

Keywords: Irradiation, market acceptance, questionnaire, storage.

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142 Employee Aggression, Labeling and Emotional Intelligence

Authors: Martin Popescu D. Dana Maria

Abstract:

The aims of this research are to broaden the study on the relationship between emotional intelligence and counterproductive work behavior (CWB). The study sample consisted in 441 Romanian employees from companies all over the country. Data has been collected through web surveys and processed with SPSS. The results indicated an average correlation between the two constructs and their sub variables, employees with a high level of emotional intelligence tend to be less aggressive. In addition, labeling was considered an individual difference which has the power to influence the level of employee aggression. A regression model was used to underline the importance of emotional intelligence together with labeling as predictors of CWB. Results have shown that this regression model enforces the assumption that labeling and emotional intelligence, taken together, predict CWB. Employees, who label themselves as victims and have a low degree of emotional intelligence, have a higher level of CWB.

Keywords: Aggression, CWB, emotional intelligence, labeling.

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141 Forecasting the Volatility of Geophysical Time Series with Stochastic Volatility Models

Authors: Maria C. Mariani, Md Al Masum Bhuiyan, Osei K. Tweneboah, Hector G. Huizar

Abstract:

This work is devoted to the study of modeling geophysical time series. A stochastic technique with time-varying parameters is used to forecast the volatility of data arising in geophysics. In this study, the volatility is defined as a logarithmic first-order autoregressive process. We observe that the inclusion of log-volatility into the time-varying parameter estimation significantly improves forecasting which is facilitated via maximum likelihood estimation. This allows us to conclude that the estimation algorithm for the corresponding one-step-ahead suggested volatility (with ±2 standard prediction errors) is very feasible since it possesses good convergence properties.

Keywords: Augmented Dickey Fuller Test, geophysical time series, maximum likelihood estimation, stochastic volatility model.

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140 On the Use of Image Processing Techniques for the Estimation of the Porosity of Textile Fabrics

Authors: Ahmet Çay, Savvas Vassiliadis, Maria Rangoussi, Işık Tarakçıoğlu

Abstract:

This paper presents a novel approach to assessing textile porosity by the application of the image analysis techniques. The images of different types of sample fabrics, taken through a microscope when the fabric is placed over a constant light source,transfer the problem into the image analysis domain. Indeed, porosity can thus be expressed in terms of a brightness percentage index calculated on the digital microscope image. Furthermore, it is meaningful to compare the brightness percentage index with the air permeability and the tightness indices of each fabric type. We have experimentally shown that there exists an approximately linear relation between brightness percentage and air permeability indices.

Keywords: Textile fabrics, porosity, air permeability, image analysis, light transmission.

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139 Designing Offshore Pipelines Facing the Geohazard of Active Seismic Faults

Authors: Maria S. Trimintziou, Michael G. Sakellariou, Prodromos N. Psarropoulos

Abstract:

The current study focuses on the seismic design of offshore pipelines against active faults. After an extensive literature review of the provisions of the seismic norms worldwide and of the available analytical methods, the study simulates numerically (through finite-element modeling and strain-based criteria) the distress of offshore pipelines subjected to PGDs induced by active normal and reverse seismic faults at the seabed. Factors, such as the geometrical properties of the fault, the mechanical properties of the ruptured soil formations, and the pipeline characteristics, are examined. After some interesting conclusions regarding the seismic vulnerability of offshore pipelines, potential cost-effective mitigation measures are proposed taking into account constructability issues.

Keywords: Active faults, Seismic design, offshore pipelines.

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138 Stop Consonants in Chinese and Slovak: Contrastive Analysis by Using Praat

Authors: Maria Istvanova

Abstract:

The acquisition of the correct pronunciation in Chinese is closely linked to the initial phase of the study. Based on the contrastive analysis, we determine the differences in the pronunciation of stop consonants in Chinese and Slovak taking into consideration the place and manner of articulation to gain a better understanding of the students' main difficulties in the process of acquiring correct pronunciation of Chinese stop consonants. We employ the software Praat for the analysis of the recorded samples with an emphasis on the pronunciation of the students with a varying command of Chinese. The comparison of the voice onset time (VOT) length for the individual consonants in the students' pronunciation and the pronunciation of the native speaker exposes the differences between the correct pronunciation and the deviant pronunciation of the students.

Keywords: Chinese, contrastive analysis, Praat, pronunciation, Slovak.

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137 Towards Cloud Computing Anatomy

Authors: Maria Salama, Mohamed Kouta

Abstract:

Cloud Computing has recently emerged as a compelling paradigm for managing and delivering services over the internet. The rise of Cloud Computing is rapidly changing the landscape of information technology, and ultimately turning the longheld promise of utility computing into a reality. As the development of Cloud Computing paradigm is speedily progressing, concepts, and terminologies are becoming imprecise and ambiguous, as well as different technologies are interfering. Thus, it becomes crucial to clarify the key concepts and definitions. In this paper, we present the anatomy of Cloud Computing, covering its essential concepts, prominent characteristics, its affects, architectural design and key technologies. We differentiate various service and deployment models. Also, significant challenges and risks need are tackled in order to guarantee the long-term success of Cloud Computing. The aim of this paper is to provide a better understanding of the anatomy of Cloud Computing and pave the way for further research in this area.

Keywords: Anatomy, Aspects, Cloud Computing, Challenges.

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136 The Link between Distributed Leadership and Educational Outcomes: An Overview of Research

Authors: Maria Eliophotou Menon

Abstract:

School leadership is commonly considered to have a significant influence on school effectiveness and improvement. Effective school leaders are expected to successfully introduce and support change and innovation at the school unit. Despite an abundance of studies on educational leadership, very few studies have provided evidence on the link between leadership models, and specific educational and school outcomes. This is true of a popular contemporary approach to leadership, namely, distributed leadership. The paper provides an overview of research findings on the effect of distributed leadership on educational outcomes. The theoretical basis for this approach to leadership is presented, with reference to methodological and research limitations. The paper discusses research findings and draws their implications for educational research on school leadership.

Keywords: Distributed leadership, educational outcomes, leadership research.

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135 Some Aspects Regarding I. R. Absorbing Materials Based On Thin Alumina Films for Solar-Thermal Energy Conversion, Using X-Ray Diffraction Technique

Authors: Sorina Adriana Mitrea, Silvia Maria Hodorogea, Anca Duta, Luminita Isac, Elena Purghel, Mihaela Voinea

Abstract:

Solar energy is the most “available", ecological and clean energy. This energy can be used in active or passive mode. The active mode implies the transformation of solar energy into a useful energy. The solar energy can be transformed into thermal energy, using solar collectors. In these collectors, the active and the most important element is the absorber, material which performs the absorption of solar radiation and, in at the same time, limits its reflection. The paper presents some aspects regarding the IR absorbing material – a type of cermets, used as absorber in the solar collectors, by X Ray Diffraction Technique (XRD) characterization.

Keywords: Alumina films, solar energy, X-ray diffraction.

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134 Philosophy, Geometry, and Purpose in Islamic and Gothic Architecture as Two Religious-Based Styles

Authors: P. Nafisi Poor, P. Javid

Abstract:

Religion and divinity have always held important meaning to humans, and therefore it affects different aspects of life including art and architecture. Numerous works of art are related to religion whether supporting or denying it. Religion and religious scholars have influenced and changed art throughout history. This paper focuses on Islam and Christianity because these two religions have been the most discussed and most popular of all time, starting from the birth of Jesus to the arrival of Mohammad. Based on this popularity, these religions have influenced the arts and especially architecture. Islam on one hand changed Iranian and Arabian architecture and they applied it in different places around the world. From the appearance of Islam at 622 AD to this day, Islamic architecture has been evolving; however, one of the most important periods for this style was between 1501 AD and 1736 AD in Iran. Christianity, on the other hand, changed European architecture especially between 1150 AD and 1450 AD or the so-called "Gothic" era, which begins at medieval time and reaches its peak at International Gothic ages. At both of these periods, designing buildings based on spiritual concepts and divine statements reached its peak, and architects were considering God and religion as their center of attention. This article studies the focus on the religions of Islam and Christianity in terms of architecture and presents a general philosophy of both styles to comprehend the idea behind each one, followed by an analysis of their geometry and architectural aspects derived from the best examples, all to understand the purpose of each style and to realize, which one was more successful in reaching their purpose. Subsequently, a comprehensive review of each building is provided including 3D visualizations to help achieve the goal of the article. These studies can support diverse inquiries about both Islamic and Gothic architecture and can be used as a resource to support studies and research towards designing based on religion or for divine purposes.

Keywords: Architecture, gothic, Islamic, religion.

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133 A Common Automated Programming Platform for Knowledge Based Software Engineering

Authors: Ivan Stanev, Maria Koleva

Abstract:

Common Platform for Automated Programming (CPAP) is defined in details. Two versions of CPAP are described: Cloud based (including set of components for classic programming, and set of components for combined programming); and Knowledge Based Automated Software Engineering (KBASE) based (including set of components for automated programming, and set of components for ontology programming). Four KBASE products (Module for Automated Programming of Robots, Intelligent Product Manual, Intelligent Document Display, and Intelligent Form Generator) are analyzed and CPAP contributions to automated programming are presented.

Keywords: Automated Programming, Cloud Computing, Knowledge Based Software Engineering, Service Oriented Architecture.

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132 Sloshing Control in Tilting Phases of the Pouring Process

Authors: Maria P. Tzamtzi, Fotis N. Koumboulis

Abstract:

We propose a control design scheme that aims to prevent undesirable liquid outpouring and suppress sloshing during the forward and backward tilting phases of the pouring process, for the case of liquid containers carried by manipulators. The proposed scheme combines a partial inverse dynamics controller with a PID controller, tuned with the use of a “metaheuristic" search algorithm. The “metaheuristic" search algorithm tunes the PID controller based on simulation results of the plant-s linearization around the operating point corresponding to the critical tilting angle, where outpouring initiates. Liquid motion is modeled using the well-known pendulumtype model. However, the proposed controller does not require measurements of the liquid-s motion within the tank.

Keywords: Robotic systems, Controller design, Sloshingsuppression, Metaheuristic optimization.

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131 Algorithmic Skills Transferred from Secondary CSI Studies into Tertiary Education

Authors: Piroska Biró, Mária Csernoch, János Máth, Kálmán Abari

Abstract:

Testing the first year students of Informatics at the University of Debrecen revealed that students start their tertiary studies in programming with a low level of programming knowledge and algorithmic skills. The possible reasons which lead the students to this very unfortunate result were examined. The results of the test were compared to the students’ results in the school leaving exams and to their self-assessment values. It was found that there is only a slight connection between the students’ results in the test and in the school leaving exams, especially at intermediate level. Beyond this, the school leaving exams do not seem to enable students to evaluate their own abilities.

Keywords: Deep and surface approaches, metacognitive abilities, programming and algorithmic skills, school leaving exams, tracking code.

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130 Human Capital and the Innovation System – Case Study of the Mpumalanga Province, South Africa

Authors: Maria E. Eggink

Abstract:

Innovation plays an important role in economic growth and development. Evolutionary economics has entrepreneurs at the centre of the innovation system, but includes all other participants as contributors to the performance of the innovation system. Education and training institutions, one of the participants in the innovation system, contributes in different ways to human capital. The gap in literature on the competence building as part of human capital in the analysis of innovation systems is addressed in this paper. The Mpumalanga Province of South Africa is used as a case study. It was found that the absence of a university, the level of education, the quality and performance in the education sector and the condition of the education infrastructure have not been conducive to learning.

Keywords: Education institutions, human capital, innovation systems, Mpumalanga Province.

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129 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.

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