Search results for: transparency

Authors: Marko Čular

Abstract:

The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: Transparency report, Index quality of transparency report, Croatian Audit Act, Code of Ethics for Professional Accountants.

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Authors: Claudiu Brandas

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Several recent studies have shown that the transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of promoting transparency and monitoring corporate reporting. In this context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and monitoring process of corporate governance.

Keywords: Corporate Governance, decision, financial reporting, transparency, XBRL.

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Authors: Maslinawati Mohamad, Intan Waheedah Othman

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This paper studies the reputation and transparency of cooperative movement in Malaysia.

Keywords: Cooperative movement, reputation, transparency, web presence.

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Authors: Bita Mashayekhi, Hamid Kalhornia

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One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: Corporate governance, disclosure, investment decisions, investment efficiency, transparency.

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Authors: Zahra Lashgari, Naghmeh Sadat MaghamiTekiyeh

Abstract:

Recent evidences on liquidity and valuation of securities in the capital markets clearly show the importance of stock market liquidity and valuation of firms. In this paper, relationship between transparency, liquidity, and valuation is studied by using data obtained from 70 companies listed in Tehran Stock Exchange during2003-2012. In this study, discriminatory earnings management, as a sign of lack of transparency and Tobin's Q, was used as the criteria of valuation. The results indicate that there is a significant and reversed relationship between earnings management and liquidity. On the other hand, there is a relationship between liquidity and transparency.The results also indicate a significant relationship between transparency and valuation. Transparency has an indirect effect on firm valuation alone or through the liquidity channel. Although the effect of transparency on the value of a firm was reduced by adding the variable of liquidity, the cumulative effect of transparency and liquidity increased.

Keywords: Firm valuation, Earnings management, Liquidity, Tobin's Q, Transparency.

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Authors: Dhaksha Vivekanandan

Abstract:

DeFi is a network that avoids reliance on financial intermediaries through its peer-to-peer financial network. DeFi operates outside of government control; hence, it is important for us to understand its impacts. This study employs a literature review to understand DeFi and its emergence, as well as its implications on transparency, social impact, and regulation. Further, three case studies are analysed within the context of these categories. DeFi’s provision of increased transparency poses environmental and storage costs and can lead to user privacy being endangered. DeFi allows for the provision of entrepreneurial incentives and protection against monetary censorship and capital control. Despite DeFi's transparency issues and volatility costs, it has huge potential to reduce poverty; however, regulation surrounding DeFi still requires further tightening by governments.

Keywords: DeFi, transparency, regulation, social impact.

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Authors: Haksoon Kim

Abstract:

The paper investigates the relationship between the foreign direct investment (FDI) and the corporate governance or transparency by investigating the country-level FDI flows, FDI inward performance, corporate governance and transparency variables. From the regression analysis with Newey-West estimator of 28 country panel data from 1990- 2002, we find strong positive relationships between corporate governance or transparency level of hosting countries and FDI inward performance within hosting countries. A strong positive relationship is found between anti-director rights level or number of analysts of hosting countries and FDI inward performance within hosting countries. Also, we find a positive relationship between the number of analysts of hosting countries and FDI inflows. The empirical results are consistent with stock market liberalizations and corporate governance explanations of reasons for FDI.

Keywords: corporate governance, corporate transparency, FDIflows, FDI inward performance

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Authors: Shu-Lin Lin, Ching-Chien Yang

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This study examines the influence of information transparency and corporate governance on purchase directors and officers liability (D&O) insurance decisions. The results show that companies with greater information transparency have significant demand for D&O insurance. Greater transparency in voluntary disclosures is significantly and positively associated with demand for insurance, indicating that increasing the degree of information disclosure reduces information asymmetry for insurers, which stimulates their willingness to provide greater protection. Analysis of insured and uninsured subsamples indicates that uninsured companies have superior corporate governance compared to insured companies. Although insured companies tend to have weaker corporate governance structures, they appoint Big 4 firms or industry experts to compensate for the weakness of their corporate governance. Empirical results indicate that purchasing D&O insurance can strengthen external corporate governance and increase companies’ willingness to voluntarily provide more transparent information.

Keywords: Directors and officers liability (D&O) insurance, information transparency, corporate governance, Big 4.

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Authors: Elizabeth Downs, Judith Repman, Kenneth Clark

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This paper describes the evolution of strategies to evaluate ePortfolios in an online Master-s of Education (M.Ed.) degree in Instructional Technology. The ePortfolios are required as a culminating activity for students in the program. By using Web 2.0 tools to develop the ePortfolios, students are able to showcase their technical skills, integrate national standards, demonstrate their professional understandings, and reflect on their individual learning. Faculty have created assessment strategies to evaluate student achievement of these skills. To further develop ePortfolios as a tool promoting authentic learning, faculty are moving toward integrating transparency as part of the evaluation process.

Keywords: e-learning evaluation, ePortfolios, transparency, Web 2.0

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Authors: Bárbara Magalhães Bravo, Cláudia Figueiras

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The economical globalization through the liberalization of the markets and capitals boosted the economical development of the nations and the needs for sorting out the disputes arising from the foreign investment. The arbitration, for all the inherent advantages, such as swiftness, arbitrators’ specialise skills and impartiality sets a pacifier tool for the interest in account. Safeguarded the public interest, we face the problem of the confidentiality in the arbitration. The urgent development of impelling mechanisms concerning transparency, guaranty and protection of the interest in account, reveals itself urgent. Through a bibliography review, we will dense the state of art, by going through the several solutions concerning, and pointing out the most suitable. Through the jurisprudential analysis we will point out the solution for the conflict confidentiality/public interest. The transparency, inextricable from the public interest, imposes the arbitration process can be open to all citizens. Transparency rules have been considered at the UNCITRAL in attempting to conciliate the necessity of publicity and the public interest, however still insufficient. The arbitration of foreign investment carries consequences to the citizens of the State. Articulating mechanisms between the arbitral procedures secrecy and the public interest should be adopted. The arbitration of foreign investment, being a tertius genius between the international arbitration and the administrative arbitration would claim its own regulation in each and every States where the confidentiality rules and its exceptions could be identified. One should enquiry where the limit of the citizens’ individual rights protection and the public interest should give way to the principle of transparency

Keywords: Arbitration, foreign investment, transparency, confidentiality, international centre for settlement of investment disputes UNCITRAL.

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Authors: Adrian Lo

Abstract:

Since the advent of modern architecture, notions of free plan and transparency have proliferated well into current trends. The movement’s notion of a spatially homogeneous, open and limitless ‘free plan’ contrasts with the spatially heterogeneous ‘series of rooms’ defined by load bearing walls, which in turn triggered new notions of transparency created by vast expanses of glazed walls. Similarly, transparency was also dichotomized as something that was physical or optical, as well as something conceptual, akin to spatial organization. As opposed to merely accepting the duality and possible incompatibility of these dichotomies, this paper seeks to ask how can space be both literally and phenomenally transparent, as well as exhibit both homogeneous and heterogeneous qualities? This paper explores this potential destabilization or blurring of spatial phenomena by dissecting the transparent layers and volumes of a series of selected case studies to investigate how different architects have devised strategies of spatial ambiguity and interpenetration. Projects by Peter Eisenman, Sou Fujimoto, and SANAA will be discussed and analyzed to show how the superimposition of geometries and spaces achieve different conditions of layering, transparency, and interstitiality. Their particular buildings will be explored to reveal various innovative kinds of spatial interpenetration produced through the articulate relations of the elements of architecture, which challenge conventional perceptions of interior and exterior whereby visual homogeneity blurs with spatial heterogeneity. The results show how spatial conceptions such as interpenetration and transparency have the ability to subvert not only inside-outside dialectics, but could also produce multiple degrees of interiority within complex and indeterminate spatial dimensions in constant flux as well as present alternative forms of social interaction.

Keywords: interpenetration, literal and phenomenal transparency, spatial heterogeneity, visual homogeneity

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Authors: Alex Hou Hong Ng, Abdul Ghani Farinda, Fock Kui Kan, Ai Ling Lim, Teo Ming Ting

Abstract:

Poverty is a multi-facet phenomenon in today’s globalised world. It is rooted in various causes and there are also multiple ways to do away with it. This paper begins with a review on the definitions and measurement of poverty and followed by discussing the various causes of poverty. This paper specifically identifies corruption, education, political instability, geographical characteristics, ineffective local governance and government policies as the causes of poverty. It then suggests possible solutions or recommendations to eradicate poverty based on the causes discussed earlier. Some of the suggestions include strengthening democratic transparency and government budget transparency, public awareness, creation of a framework for economic growth and transformation, and ways to increase the ability of the poor to raise their income.

Keywords: Economic Policy, Government Policy, Poverty Eradication, Sustainable Development.

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Authors: Giorgi Gaprindashvili

Abstract:

One of the best examples, in evolution of the public procurement, from post-soviet countries are reforms carried out in Georgia, which brought them close to international standards of procurement. In Georgia, public procurement legislation started functioning short after gaining independence. The reform has passed several stages and came in the form as it is today. It should also be noted, that countries with economy in transition, including Georgia, implemented all the reforms in public procurement based on recommendations and support of World Bank, the United Nations and other international organizations. The aim of first adopted law was regulation of the procurement process of budget-organizations, transparency and creation of competitive environment for private companies to access state funds legally. The priorities were identified quite clearly in the wording of the law, but operation/function of this law could not be reached on its level, because of some objective and subjective reasons. The high level of corruption in all levels of governance can be considered as a main obstacle reason and of course, it is natural, that it had direct impact on the procurement process, as well as on transparency and rational use of state funds. These circumstances were the reasons that reforms in this sphere continued, to improve procurement process, in particular, the first wave of reforms began after several years. Public procurement agency carried out reform with World Bank with main purpose of smartening the procurement legislation and its harmonization with international treaties and agreements. Also with the support of World Bank various activities were carried out to raise awareness of participants involved in procurement system. Further major changes in the legislation were filed bit later, which was also directed towards the improvement and smarten of the procurement process. The third wave of the reform more or less guaranteed the transparency of the procurement process, which later became the basis for the rational spending of state funds. The reform of the procurement system completely changed the procedures. Carried out reform in Georgia resulted in introducing new electronic tendering system, which benefit the transparency of the process, after this became the basis for the further development of a competitive environment, which become a prerequisite for the state rational spending. Increased number of supplier organizations participating in the procurement process resulted in reduction of the estimated cost and the actual cost. Assessment of the reforms in Georgia in the field of public procurement can be concluded, that proper regulation of the sector and relevant policy may proceed to rational and transparent spending of the budget from country’s state institutions. Also, the business sector has the opportunity to work in competitive market conditions and to make a preliminary analysis, which is a prerequisite for future strategy and development.

Keywords: Public Administration, Public Procurement, Reforms, Transparency.

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Authors: Mariya P. Aleksandrova, Ivelina N. Cholakova, Georgy K. Bodurov, Georgy D. Kolev, Georgy H. Dobrikov

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Indium-tin oxide films are deposited by low plasma temperature RF sputtering on highly flexible modification of glycol polyethyleneterephtalate substrates. The produced layers are characterized with transparency over 82 % and sheet resistance of 86.9 Ω/square. The film’s conductivity was further improved by additional UV illumination from light source (365 nm), having power of 250 W. The influence of the UV exposure dose on the structural and electro-optical properties of ITO was investigated. It was established that the optimum time of illumination is 10 minutes and further UV treatment leads to polymer substrates degradation. Structural and bonds type analysis show that at longer treatment carbon atoms release and diffuse into ITO films, which worsen their electrical behavior. For the optimum UV dose the minimum sheet resistance was measured to be 19.2 Ω/square, and the maximum transparency remained almost unchanged – above 82 %.

Keywords: Flexible displays, indium tin oxide, RF sputtering, UV treatment

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Authors: Mansur Hamma-adama, Abdul-Basit Sa’eed Ahmad

Abstract:

Construction Industry is evolving amid the fourth industrial revolution. Transportation, commerce, manufacturing and many other industries ripened the current technological advancement and are striving to utilise every development in the IT sector. The procurement of construction works is known to be very conventional and backward in the adoption of digitalisation. The construction industry's procurement and supply chain are blamed for the most inflated cost of construction projects, mainly attributed to a lack of transparency and trust between the industry stakeholders. This research explores the challenges of e-procurement adoption in the industry and identifies the potential opportunities for its usage. This investigation's data are acquired through interviews, and the data are analysed using qualitative content analysis. This study reveals compounding challenges (i.e., corruption and lack of commitment) that lead to the failure of such efforts in Nigeria and the potential prospects (i.e., transparency and efficiency). This study is essential in developing a more effective and transparent process of procurement so that the Nigerian construction industry is not be left behind in the fast-digitalising markets.

Keywords: Challenges, construction industry, corruption, e-procurement, Nigeria, opportunities.

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Authors: N. Moghadam, H. Sadeghi

Abstract:

In this paper a novel scheme for watermarking digital audio during its compression to MPEG-1 Layer III format is proposed. For this purpose we slightly modify some of the selected MDCT coefficients, which are used during MPEG audio compression procedure. Due to the possibility of modifying different MDCT coefficients, there will be different choices for embedding the watermark into audio data, considering robustness and transparency factors. Our proposed method uses a genetic algorithm to select the best coefficients to embed the watermark. This genetic selection is done according to the parameters that are extracted from the perceptual content of the audio to optimize the robustness and transparency of the watermark. On the other hand the watermark security is increased due to the random nature of the genetic selection. The information of the selected MDCT coefficients that carry the watermark bits, are saves in a database for future extraction of the watermark. The proposed method is suitable for online MP3 stores to pursue illegal copies of musical artworks. Experimental results show that the detection ratio of the watermarks at the bitrate of 128kbps remains above 90% while the inaudibility of the watermark is preserved.

Keywords: Content-Based Audio Watermarking, Genetic AudioWatermarking.

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Authors: Aline Alves Bandeira, Luís Pedro Lima, Maria Cecília de Paula Silva, Paulo Henrique de Viveiros Tavares

Abstract:

Nowadays, the study of public policies regarding management efficiency is essential. Public policies are about what governments do or do not do, being an area that has grown worldwide, contributing through the knowledge of technologies and methodologies that monitor and evaluate the performance of public administrators. The information published on official government websites needs to provide for transparency and responsiveness of managers. Thus, transparency is a primordial factor for the execution of accountability, providing, in this way, services to the citizen with the expansion of transparent, efficient, democratic information and that value administrative eco-efficiency. The ecologically balanced management of a Smart City must optimize environmental education, building a fairer society, which brings about equality in the use of quality environmental resources. Smart Cities add value in the construction of public management, enabling interaction between people, enhancing environmental education and the practical applicability of administrative eco-efficiency, fostering economic development and improving the quality of life.

Keywords: Accountability, environmental education, new public administration, smart cities.

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Authors: Martin J.-D. Otis, Thien-Ly Nguyen-Dang, Thierry Laliberte, Denis Ouellet, Denis Laurendeau, Clement Gosselin

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A Cable-Driven Locomotion Interface provides a low inertia haptic interface and is used as a way of enabling the user to walk and interact with virtual surfaces. These surfaces generate Cartesian wrenches which must be optimized for each motorized reel in order to reproduce a haptic sensation in both feet. However, the use of wrench control requires a measure of the cable tensions applied to the moving platform. The latter measure may be inaccurate if it is based on sensors located near the reel. Moreover, friction hysteresis from the reel moving parts needs to be compensated for with an evaluation of low angular velocity of the motor shaft. Also, the pose of the platform is not known precisely due to cable sagging and mechanical deformation. This paper presents a non-ideal motorized reel design with its corresponding control strategy that aims at overcoming the aforementioned issues. A transfert function of the reel based on frequency responses in function of cable tension and cable length is presented with an optimal adaptative PIDF controller. Finally, an hybrid position/tension control is discussed with an analysis of the stability for achieving a complete functionnality of the haptic platform.

Keywords: haptic, reel, transparency, cable, tension, control

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Authors: Adnan Z. Mkhelif

Abstract:

Grammatical collocations (GCs) are word combinations containing a preposition or a grammatical structure, such as an infinitive (e.g. smile at, interested in, easy to learn, etc.). Such collocations tend to be difficult for Iraqi EFL university students (IUS) to master. To help address this problem, it is important to identify the factors causing it. This study aims at investigating the effects of L2 proficiency, frequency of GCs and their transparency on IUSs’ productive knowledge of GCs. The study involves 112 undergraduate participants with different proficiency levels, learning English in formal contexts in Iraq. The data collection instruments include (but not limited to) a productive knowledge test (designed by the researcher using the British National Corpus (BNC)), as well as the grammar part of the Oxford Placement Test (OPT). The study findings have shown that all the above-mentioned factors have significant effects on IUSs’ productive knowledge of GCs. In addition to establishing evidence of which factors of L2 learning might be relevant to learning GCs, it is hoped that the findings of the present study will contribute to more effective methods of teaching that can better address and help overcome the problems IUSs encounter in learning GCs. The study is thus hoped to have significant theoretical and pedagogical implications for researchers, syllabus designers as well as teachers of English as a foreign/second language.

Keywords: Corpus linguistics, frequency, grammatical collocations, L2 vocabulary learning, productive knowledge, proficiency, transparency.

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Authors: Maslinawati Mohamad, Intan Waheedah Othman, Arun Mohamed

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This paper discusses the issues and challenges concerning the issues of accountability and regulation systems of cooperative movement in Malaysia.

Keywords: Cooperative movement, compliance, transparency, issues.

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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: 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: Mohammed Sani Abdulai

Abstract:

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: 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

Abstract:

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: 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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