Search results for: literal and phenomenal transparency

Authors: Khodr Fakih

Abstract:

The Ombudsman is a procedural mechanism that provides a different approach of dispute resolution. The ombudsman primarily deals with specific grievances from the public against governmental injustice and misconduct. The ombudsman theory is considered an important instrument to any democratic government. This is true since it improves the transparency of the governmental activities in a world in which executive power are rising. Many countries have adopted the concept of Ombudsman but under different terminologies. This paper will provide the different types of Ombudsman and the common activities/processes of fulfilling their mandates.

Keywords: Administration, Citizens, Government, Mediator, Ombudsman, Presidential Mediator.

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Authors: Farid Amidi Fazli, Afshin Babazadeh, Farnaz Amidi Fazli

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In contrast with literal meaning of nano, researchers have been achieved mega adventures in this area and every day more nanomaterials are being introduced to the market. After long time application of fossil-based plastics, nowadays accumulation of their waste seems to be a big problem to the environment. On the other hand, mankind has more attention to safety and living environment. Replacing common plastic packaging materials with degradable ones that degrade faster and convert to non-dangerous components like water and carbon dioxide have more attractions; these new materials are based on renewable and inexpensive sources of starch and cellulose. However, the functional properties of them do not suitable for packaging. At this point, nanotechnology has an important role. Utilizing of nanomaterials in polymer structure will improve mechanical and physical properties of them; nanocrystalline cellulose (NCC) has this ability. This work has employed a chemical method to produce NCC and starch bio nanocomposite containing NCC. X-Ray Diffraction technique has characterized the obtained materials. Results showed that applied method is a suitable one as well as applicable one to NCC production.

Keywords: Biofilm, cellulose, nanocomposite, starch.

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Authors: Messaouda Fareh, Omar Boussaid, Rachid Challal

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Our work is part of the heterogeneous data integration, with the definition of a structural and semantic mediation model. Our aim is to propose architecture for the heterogeneous sources metadata mediation, represented by XML, RDF and RuleML models, providing to the user the metadata transparency. This, by including data structures, of natures fundamentally different, and allowing the decomposition of a query involving multiple sources, to queries specific to these sources, then recompose the result.

Keywords: Mediator, Metadata, Query, RDF, RuleML, XML, Xquery.

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Authors: Chamindi Dilkushi Senaratne

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Sri Lanka has lived with the English language for more than 200 years. Although officially considered a link language, the phenomenal usage of English by the Sinhala-English bilingual has given rise to a mixed code with identifiable structural characteristics. The extensive use of the mixed language by the average Sri Lankan bilingual has resulted in it being used as a medium of communication by creative writers of bilingual advertisements in Sri Lanka. This study analyses the way in which English is used in bilingual advertisements in both print and electronic media in Sri Lanka. The theoretical framework for the study is based on Kachru’s analysis of the use of English by the bilingual, Muysken’s typology on code mixing theories in colonial settings and Myers-Scotton’s theory on the Matrix Language Framework Model. The study will look at a selection of Sinhala-English advertisements published in newspapers from 2015 to 2016. Only advertisements using both Sinhala and English are used for the analysis. To substantiate data collected from the newspapers, the study will select bilingual advertisements from television advertisements. The objective of the study is to analyze the mixed patterns used for creative purposes by advertisers. The results of the study will reveal the creativity used by the Sinhala –English bilingual and the morphological processes used by the creators of Sinhala-English bilingual advertisements to attract the masses.

Keywords: Bilingual, code mixing, mixed code, morphology, processes.

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Authors: Mohammed Sani Abdulai

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Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: Annulaity, Balanced Budget, Budget Unity, Budgetary Principles, OECD’s Principles on Budgetary Governance, Open Budget Index, Public Expenditure and Financial Accountability, Universality.

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Authors: Sabina Baraković, Dragan Jevtić, Jasmina Baraković Husić

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Wireless mobile communications have experienced the phenomenal growth through last decades. The advances in wireless mobile technologies have brought about a demand for high quality multimedia applications and services. For such applications and services to work, signaling protocol is required for establishing, maintaining and tearing down multimedia sessions. The Session Initiation Protocol (SIP) is an application layer signaling protocols, based on request/response transaction model. This paper considers SIP INVITE transaction over an unreliable medium, since it has been recently modified in Request for Comments (RFC) 6026. In order to help in assuring that the functional correctness of this modification is achieved, the SIP INVITE transaction is modeled and analyzed using Colored Petri Nets (CPNs). Based on the model analysis, it is concluded that the SIP INVITE transaction is free of livelocks and dead codes, and in the same time it has both desirable and undesirable deadlocks. Therefore, SIP INVITE transaction should be subjected for additional updates in order to eliminate undesirable deadlocks. In order to reduce the cost of implementation and maintenance of SIP, additional remodeling of the SIP INVITE transaction is recommended.

Keywords: Colored Petri Nets, SIP INVITE, state space, dead marking

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Authors: A. Zahra, G. de Cesare, D. Caputo, A. Nascetti

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PDMS (Polydimethylsiloxane) polymer is a suitable material for biological and MEMS (Microelectromechanical systems) designers, because of its biocompatibility, transparency and high resistance under plasma treatment. PDMS round channel is always been of great interest due to its ability to confine the liquid with membrane type micro valves. In this paper we are presenting a very simple way to form round shapemicrofluidic channel, which is based on reflow of positive photoresist AZ® 40 XT. With this method, it is possible to obtain channel of different height simply by varying the spin coating parameters of photoresist.

Keywords: Lab-on-Chip, PDMS, Reflow, Round microfluidic channel.

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Authors: Nakhoon Baek

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Stipples are desired for pattern fillings and transparency effects. In contrast, some graphics standards, including OpenGL ES 1.1 and 2.0, omitted this feature. We represent details of providing line stipples and polygon stipples, through combining texture mapping and alpha blending functions. We start from the OpenGL-specified stipple-related API functions. The details of mathematical transformations are explained to get the correct texture coordinates. Then, the overall algorithm is represented, and its implementation results are followed. We accomplished both of line and polygon stipples, and verified its result with conformance test routines.

Keywords: Stipple operation, OpenGL ES, Implementation.

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Authors: Angelo Corallo, Maria Elena Latino, Marta Menegoli

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Agri-food value chain involves various stakeholders with different roles. All of them abide by national and international rules and leverage marketing strategies to advance their products. Food products and related processing phases carry with it a big mole of data that are often not used to inform final customer. Some data, if fittingly identified and used, can enhance the single company, and/or the all supply chain creates a math between marketing techniques and voluntary traceability strategies. Moreover, as of late, the world has seen buying-models’ modification: customer is careful on wellbeing and food quality. Food citizenship and food democracy was born, leveraging on transparency, sustainability and food information needs. Internet of Things (IoT) and Analytics, some of the innovative technologies of Industry 4.0, have a significant impact on market and will act as a main thrust towards a genuine ‘4.0 change’ for agriculture. But, realizing a traceability system is not simple because of the complexity of agri-food supply chain, a lot of actors involved, different business models, environmental variations impacting products and/or processes, and extraordinary climate changes. In order to give support to the company involved in a traceability path, starting from business model analysis and related business process a Framework to Manage Product Data in Agri-Food Supply Chain for Voluntary Traceability was conceived. Studying each process task and leveraging on modeling techniques lead to individuate information held by different actors during agri-food supply chain. IoT technologies for data collection and Analytics techniques for data processing supply information useful to increase the efficiency intra-company and competitiveness in the market. The whole information recovered can be shown through IT solutions and mobile application to made accessible to the company, the entire supply chain and the consumer with the view to guaranteeing transparency and quality.

Keywords: Agriculture 4.0, agri-food supply chain, Industry 4.0, voluntary traceability.

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Authors: Padmanabhan Balasubramanian, C. Ardil

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An effective approach for realizing the binary tree structure, representing a combinational logic functionality with enhanced throughput, is discussed in this paper. The optimization in maximum operating frequency was achieved through delay minimization, which in turn was possible by means of reducing the depth of the binary network. The proposed synthesis methodology has been validated by experimentation with FPGA as the target technology. Though our proposal is technology independent, yet the heuristic enables better optimization in throughput even after technology mapping for such Boolean functionality; whose reduced CNF form is associated with a lesser literal cost than its reduced DNF form at the Boolean equation level. For cases otherwise, our method converges to similar results as that of [12]. The practical results obtained for a variety of case studies demonstrate an improvement in the maximum throughput rate for Spartan IIE (XC2S50E-7FT256) and Spartan 3 (XC3S50-4PQ144) FPGA logic families by 10.49% and 13.68% respectively. With respect to the LUTs and IOBUFs required for physical implementation of the requisite non-regenerative logic functionality, the proposed method enabled savings to the tune of 44.35% and 44.67% respectively, over the existing efficient method available in literature [12].

Keywords: Binary logic tree, FPGA based design, Boolean function, Throughput rate, CNF, DNF.

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Authors: Richard L. Worthington

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Female ‘circumcision’ (FGC/FGM) in Islam is based primarily upon the ‘hadiths,’ which are the sayings of Muhammad. While it is usual to attack such hadiths in order to stop female ‘circumcision,’ yet those practicing female ‘circumcision’ merely react against such an attack. However, there is a new approach, called ‘Temple Theology,’ which reads religious stories in the light of how the rituals and politics of Solomon’s temple were encoded in those stories. For example, one hadith tells us not to cut severely in circumcising a woman. However, the Menorah lampstand was symbolized as a woman, and so ‘circumcising’ a woman could be re-interpreted as merely referring to trimming the wicks of the lamps. Similarly, another hadith mentions that when a man is within the four parts of a woman (her arms and legs) that the couple should bathe because their circumcised parts have met (implying that the woman was circumcised). However, the bronze ‘Sea’ basin of Solomon’s temple, used for immersion (‘bathing’), had four sides, implying that the circumcised parts relate to temple symbolism. The hadiths relating to the fitra – Islamic practices which include circumcision – and to Hagar being circumcised by Sarah are likewise interpreted. This approach implies that the hadiths can be respected without giving them a literal interpretation. In this way, it is hoped that those devout Muslims who defend female ‘circumcision’ can re-evaluate their position in a positive way from within their own tradition, as opposed to being seemingly hounded by non-Muslims.

Keywords: Female circumcision, Fitra, Hadith, Temple theology.

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Authors: Mariela V. De Mier, Veronica S. Sanchez Abchi, Ana M. Borzone

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This work aims to explore the factors that have an incidence in reading comprehension process, with different type of texts. In a recent study with 2nd, 3rd and 4th grade children, it was observed that reading comprehension of narrative texts was better than comprehension of expository texts. Nevertheless it seems that not only the type of text but also other textual factors would account for comprehension depending on the cognitive processing demands posed by the text. In order to explore this assumption, three narrative and three expository texts were elaborated with different degree of complexity. A group of 40 fourth grade Spanish-speaking children took part in the study. Children were asked to read the texts and answer orally three literal and three inferential questions for each text. The quantitative and qualitative analysis of children responses showed that children had difficulties in both, narrative and expository texts. The problem was to answer those questions that involved establishing complex relationships among information units that were present in the text or that should be activated from children’s previous knowledge to make an inference. Considering the data analysis, it could be concluded that there is some interaction between the type of text and the cognitive processing load of a specific text.

Keywords: comprehension, textual factors, type of text, processing demands.

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Authors: S. Kreitlein, N. Eder, A. Syed-Khaja, J. Franke

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The importance of energy efficiency within the production processes increases steadily. For a comprehensive assessment of energy efficiency within the production process, unfortunately no tools exist or have been developed yet. Therefore the Institute for Factory Automation and Production Systems at the Friedrich-Alexander-University Erlangen-Nuremberg has developed two methods with the goal of achieving transparency and a quantitative assessment of energy efficiency namely EEV (Energy Efficiency Value) and EPE (Energetic Process Efficiency). This paper describes the basics and state-of-the-art as well as the developed approaches.

Keywords: Energy efficiency, energy efficiency value, energetic process efficiency, production.

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Authors: Lu-Chen Yeh‚ Jui-Ming Yeh

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In this manuscript, we produced neat electrospun poly(o-methoxyaniline) (POMA) fibers and utilized it for applying the growth of neural stem cells. The transparency and morphology of as-prepared POMA fibers was characterized by UV-visible spectroscopy and scanning electron microscopy, respectively. It was found to have no adverse effects on the long-term proliferation of the neural stem cells (NSCs), retained the ability to self-renew, and exhibit multipotentiality. Results of immunofluorescence staining studies confirmed that POMA electrospun fibers could provide a great environment for NSCs and enhance its differentiation.

Keywords: Electrospun, polyaniline, neural stem cell, differentiation.

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Authors: N. Dizadji, P. Entezar, A. Afsari

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This paper focuses on the experimental impacts of ultrasonic, carbonate and a combination of them on the quality of fresh kiwi juice. Today, non-thermal methods like ultrasonic, which have imperceptible effects on some properties of the juice such as taste, flavor and color, are commonly used for killing microorganisms.In this paper, some properties of kiwi fruit juice under ultrasonic, carbonate and a combination of them has been researched. Those properties include pH, acidity, transparency and Brix. Its impact on microorganisms has been studied as well.The results show that using a combination of carbonate and sonicate make the cavitation more severe without a perceptible effect on nonactivation of microorganisms.

Keywords: carbonate, juice, inactivation, ultrasonic

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Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: Intellectual capital, disclosure, stakeholders, universities, annual report.

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Authors: A. Marcengo, A. Rapp, E. Guercio

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This work aims to describe the process of developing services and applications of seamless communication within a Telecom Italia long-term research project, which takes as central aim the design of a wearable communication device. In particular, the objective was to design a wrist phone integrated into everyday life of people in full transparency. The methodology used to design the wristwatch was developed through several subsequent steps also involving the Personas Layering Framework. The data collected in this phases have been very useful for designing an improved version of the first two concepts of wrist phone going to change aspects related to the four critical points expressed by the users.

Keywords: Design, Interaction, User Centred Design, Wristphone.

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Authors: Asina Gülerarslan

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Today-s children, who are born into a more colorful, more creative, more abstract and more accessible communication environment than their ancestors as a result of dizzying advances in technology, have an interesting capacity to perceive and make sense of the world. Millennium children, who live in an environment where all kinds of efforts by marketing communication are more intensive than ever are, from their early childhood on, subject to all kinds of persuasive messages. As regards advertising communication, it outperforms all the other marketing communication efforts in creating little consumer individuals and, as a result of processing of codes and signs, plays a significant part in building a world of seeing, thinking and understanding for children. Children who are raised with metaphorical expressions such as tales and riddles also meet that fast and effective meaning communication in advertisements. Children-s perception of metaphors, which help grasp the “product and its promise" both verbally and visually and facilitate association between them is the subject of this study. Stimulating and activating imagination, metaphors have unique advantages in promoting the product and its promise especially in regard to print advertisements, which have certain limitations. This study deals comparatively with both literal and metaphoric versions of print advertisements belonging to various product groups and attempts to discover to what extent advertisements are liked, recalled, perceived and are persuasive. The sample group of the study, which was conducted in two elementary schools situated in areas that had different socioeconomic features, consisted of children aged 12.

Keywords: Children, metaphor, perception, print advertisements, recall.

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Authors: Kadyrzhan Smagulov, Beken Makhmutov, Abai Kurmankulov

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The concept of the new government should focus on forming a new relationship between public servants and citizens of the state, formed on the principles of transparency, accountability, protection of citizens' rights. These principles are laid down in the problem of administrative reform in the Republic of Kazakhstan. Also, this wish arises, contributing to the improvement of the system of political management in our country. For the full realization of the goals is necessary to develop a special state program designed to improve the regulatory framework for public service, improving training, retraining and advanced training of civil servants, forming a system of incentives in public service and other activities aimed at achieving the efficiency of the entire system government.

Keywords: Kazakhstan, political management, independence

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Authors: Souvik Bhattacharyya, Gautam Sanyal

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Over last two decades, due to hostilities of environment over the internet the concerns about confidentiality of information have increased at phenomenal rate. Therefore to safeguard the information from attacks, number of data/information hiding methods have evolved mostly in spatial and transformation domain.In spatial domain data hiding techniques,the information is embedded directly on the image plane itself. In transform domain data hiding techniques the image is first changed from spatial domain to some other domain and then the secret information is embedded so that the secret information remains more secure from any attack. Information hiding algorithms in time domain or spatial domain have high capacity and relatively lower robustness. In contrast, the algorithms in transform domain, such as DCT, DWT have certain robustness against some multimedia processing.In this work the authors propose a novel steganographic method for hiding information in the transform domain of the gray scale image.The proposed approach works by converting the gray level image in transform domain using discrete integer wavelet technique through lifting scheme.This approach performs a 2-D lifting wavelet decomposition through Haar lifted wavelet of the cover image and computes the approximation coefficients matrix CA and detail coefficients matrices CH, CV, and CD.Next step is to apply the PMM technique in those coefficients to form the stego image. The aim of this paper is to propose a high-capacity image steganography technique that uses pixel mapping method in integer wavelet domain with acceptable levels of imperceptibility and distortion in the cover image and high level of overall security. This solution is independent of the nature of the data to be hidden and produces a stego image with minimum degradation.

Keywords: Cover Image, Pixel Mapping Method (PMM), StegoImage, Integer Wavelet Tranform.

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Authors: Lucian Munteanu

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The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.

Keywords: Cost of capital, IFRS, information asymmetry, transparency.

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Authors: Michael Torggler

Abstract:

IT consultants often take over an important role as an interface between technological, organizational and managerial structures. As a result, the services offered are in many cases assigned to different disciplines which can cause a lack of transparency on the market for consulting services. However, not all consulting products are suitable for every company because of different frameworks and business processes. In this context the questions arises as to what consulting products are currently offered and how they can be compared as well as how the market for IT consulting services is structured on the supply side. The presented study aims to shed light on the IT consulting market by giving an overview of the current structure of the supply-side for IT consulting services as well as proposing a categorization of the currently available consulting services (consulting fields) in order to provide a theoretical background for the empirical study. Apart from these theoretical considerations, the empirical results of field surveys on the Austrian IT consulting market are presented and analyzed.

Keywords: IT Consulting, Management Consulting, ISConsulting, Consulting Fields, Market study.

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Authors: John N. Ellinas

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In this paper, a robust watermarking algorithm using the wavelet transform and edge detection is presented. The efficiency of an image watermarking technique depends on the preservation of visually significant information. This is attained by embedding the watermark transparently with the maximum possible strength. The watermark embedding process is carried over the subband coefficients that lie on edges, where distortions are less noticeable, with a subband level dependent strength. Also, the watermark is embedded to selected coefficients around edges, using a different scale factor for watermark strength, that are captured by a morphological dilation operation. The experimental evaluation of the proposed method shows very good results in terms of robustness and transparency to various attacks such as median filtering, Gaussian noise, JPEG compression and geometrical transformations.

Keywords: Watermarking, wavelet transform, edge detection.

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

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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.

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Authors: Ezinne M. Igwe

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Statements of facts have been made about Nollywood, a segment of the Nigerian film industry that has in recent times become phenomenal due largely to its quantity of production and specific production style. In the face of recent transformations reshaping the industry, matters have been arising which have not been given due academic attention from an industry player perspective. While re-addressing such issues like structure, policy and informality, this study benefits from a new perspective – that of a community member adopting participant observation to research into a familiar culture. With data drawn from an extensive ethnographic study of the industry, this paper examines these matters with an emphasis on structure and the industry’s overall political economy. Drawing from discourses on the new and old Nollywood labels and other current matters arising within the industry such as the MOPICON bill redraft, corporate financing and possibilities of regeneration, this paper examines structure and power struggle within Nollywood. These are championing regenerative processes that bring about formalization, professionalism and the quest for a transnational presence, which have only been superficially evaluated. Focused essentially on Nollywood’s political economy, this study critically analyses the transforming face of an informal industry, the consistent quest for structure, quality and standard, and issues of corporate sponsorship as possible trends of regeneration. It evaluates them as indicators of regeneration, questioning the possibilities of their sustenance in an industry experiencing increased interactions with the formal economy and an influx of young professionals. With findings that make sustained regeneration both certain (due to increased formal economy interaction) and uncertain (due to the dysfunctionality of the society and its political system), it concludes that the transforming face of the industry suggests impending gentrification of the industry.

Keywords: Formalization, MOPICON, Nollywood, Structure.

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Authors: Abdul H, Jamil A, Imran U

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Conflicts identification among non-functional requirements is often identified intuitively which impairs conflict analysis practices. This paper proposes a new model to identify conflicts among non-functional requirements. The proposed model uses the matrix mechanism to identify the quality based conflicts among non-functional requirements. The potential conflicts are identified through the mapping of low level conflicting quality attributes to low level functionalities using the matrices. The proposed model achieves the identification of conflicts among product and process requirements, identifies false conflicts, decreases the documentation overhead, and maintains transparency of identified conflicts. The attributes are not concomitantly taken into account by current models in practice.

Keywords: Conflict Identification, Matrix Maps, Non-functional Requirements, Requirements Analysis, Software Engineering

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Authors: Steffen Schieweck, Johannes Dregger, Sascha Kaczmarek, Michael ten Hompel

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Logistics distributors face the issue of having to provide increasing service levels while being forced to reduce costs at the same time. Same-day delivery, quick order processing and rapidly growing ranges of articles are only some of the prevailing challenges. One key aspect of the performance of an intra-logistics system is how often and in which amplitude congestions and dysfunctions affect the processing operations. By gaining knowledge of the so called ‘performance availability’ of such a system during the planning stage, oversizing and wasting can be reduced whereas planning transparency is increased. State of the art for the determination of this KPI is simulation studies. However, their structure and therefore their results may vary unforeseeably. This article proposes a concept for the establishment of ‘certified’ and hence reliable and comparable simulation models.

Keywords: Intra-logistics, performance availability, simulation, warehousing.

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Authors: Majdi M. Alomari, Nafesah I. Alshdaifat, Mohammad S. Widyan

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Different countries have introduced different schemes and policies to counter global warming. The rationale behind the proposed policies and the potential barriers to successful implementation of the policies adopted by the countries were analyzed and estimated based on different models. It is argued that these models enhance the transparency and provide a better understanding to the policy makers. However, these models are underpinned with several structural and baseline assumptions. These assumptions, modeling features and future prediction of emission reductions and other implication such as cost and benefits of a transition to a low-carbon economy and its economy wide impacts were discussed. On the other hand, there are potential barriers in the form political, financial, and cultural and many others that pose a threat to the mitigation options.

Keywords: Economic wide impact, energy models, environmental policy instruments, mitigating CO2 emission.

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Authors: Yolanda Ramírez Córcoles, Ángel Tejad Ponce, Agustín Baidez González

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Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget allocation. This situation requires new management and reporting systems. The purpose of the present study is to provide a model for intellectual capital report in Spanish universities. To this end, a questionnaire was sent to every member of the Social Councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. Our proposal for an intellectual capital report aims to act as a guide to help the Spanish universities on the road to the presentation of information on intellectual capital which can assist stakeholders to make the right decisions.

Keywords: Intellectual capital, Spain, report, universities.

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Authors: Venugopal Kummamuru

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Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.

Keywords: Corporate governance, corporate responsibility, direct selling, network marketing.

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