Level Of Detailed Information Research Articles

РОЗВИТОК СТРУКТУРИ ІНТЕГРОВАНОЇ ЗВІТНОСТІ ПІДПРИЄМСТВА

Реалізація фундаментальних засад і принципів формування інтегрованої звітності, що закладені Міжнародними основами інтегрованої звітності, потребує розроблення її належної структури. Необхідність у загальноприйнятій структурі інтегрованої звітності обумовлюється браком як у нормативних актах, так і в науково-практичних коментарях відповідної інформації. Це актуалізує питання впорядкування інформації суб’єкта господарювання, що розкривається в інтегрованій звітності, та розроблення відповідної структури інтегрованої звітності для її розкриття.Метою дослідження є удосконалення структури інтегрованої звітності шляхом розкриття складу елементів такої структури. Для досягнення поставленої мети застосовуватимемо такі наукові методи як аналіз, синтез, індукція, дедукція, абстрагування, ідеалізація, узагальнення і моделювання.Запропонований перелік елементів структури інтегрованої звітності не може вважатися всеохоплюваним, оскільки специфіка діяльності кожного підприємства вимагає або додаткового розкриття потрібної інформації в таких елементах структури інтегрованої звітності або виключення окремих елементів з її структури, якщо вони не є характерними для конкретного виду діяльності. У порівняльній структурі елементів інтегрованої звітності за Міжнародними основами інтегрованої звітності та підходами авторів систематизовано найбільш суттєві їхні елементи, які розширюють інформаційні можливості такої звітності, а їхнє безпідставне ігнорування знижує повноту розкриття інформації в інтегрованій звітності.За результатами проведеного дослідження надано пропозиції щодо удосконалення структури інтегрованої звітності шляхом розкриття інформації за кожним елементом інтегрованої звітності, що забезпечить достатній рівень деталізації інформації для цілей ухвалення економічних рішень відповідними групами зацікавлених користувачів.

A Preliminary Study to Investigate the Sensemaking Process of UAV Reports by Operators after Periods of Disconnect for Threat Assessment

Teleoperated robots have been used to minimize human presence and interaction in dangerous or difficult areas or to enhance human capabilities. One of the challenges that still needs investigation is human-robot communication regarding making decisions based on extracted information. As such, the purpose of this research is to address issues of decision making after communication disconnections through interface design by focusing on improving sensemaking. Analyzing the effects of interface design in a UAV threat assessment scenario is ideal to examine not only the sensemaking process but also how that process defines decision making in an environment where efficient decision making and low clutter displays are needed. The data from this study will serve determine elements of an optimal interface for information assimilation. Twenty participants were recruited to complete a series of sixteen threat assessment decisions with different interface designs, varying amounts of information and layouts of information. It was observed that level of detailed information had a significant effect on the subjective trust and decision selected and display layout had a significant effect on the time taken to complete a decision.

Monitoring structure health of urban bridges with advanced multi-temporal InSAR analysis

ABSTRACTActing as economic lifelines, bridges are essential infrastructure elements in China. The continuous monitoring of their stability therefore is of utmost significance to prevent the public death and injures resulting from bridge collapses. Typically, the deformation of bridges is detected by traditional on-structure surveying methods which are limited by the sparse measurements and large consumption of time and manpower. Thanks to the availability of numerous archived high-resolution spaceborne synthetic aperture radar (SAR) images coupled with the technology development of multi-temporal interferometry SAR, currently, millimetre level of subtle deformation monitoring and health diagnosis on bridges through the estimation of subsidence velocities using time-series SAR images has become a precise and cost-effective solution, assisting the conventional measures for bridges monitoring. Due to the fine level of detail information in X-band SAR images, the identification of even smaller bridges is possible. In this article, the special appearance of bridges over water in TerraSAR-X Stripmap images is discussed based on the backscattering mechanism analysis. Besides, an advanced high-resolution multi-temporal SAR Interferometry processing and analysis approach to enhance the capabilities for bridge health monitoring is illustrated based on the case study of Lupu Bridge in Shanghai, before discussing the existing challenges and future developments associated with bridge-specific deformation surveillance.

Dual approach for modelling demand saturation levels in the automobile market. The Gompertz curve: Macro versus micro data

We propose the use of a dual approach for modelling the saturation levels in the automobile market. We combine macro data coming from a pool of observations corresponding to the vehicle fleet and per capita income in a broad set of countries, with micro data coming from the Survey of Household Finances, elaborated by the Banco de España (Bank of Spain) for the Spanish case. This double approach estimation allows taking advantage of both types of data, so that the results can be complemented for a more detailed understanding of the automobile market. Macro data capture the dynamics inherent to the process of diffusion in the automobile market as income per capita rises. Micro data are not affected by socio-institutional disparities at the country level and, at the same time, offer a much more detailed level of information in terms of vehicle owner characteristics.

Cystic Fibrosis. Edited by Marcus A. Mall and J. Stuart Elborn

Cystic Fibrosis. Edited by Marcus A. Mall and J. Stuart Elborn

Safety Problem Of Cavity Under Open Pit Bench

Abstract Some open pits in China are severely threatened by hidden cavities under benches which are always inaccessible and unmapped. The first thing to be well considered is safe and precise cavity detection, as the conventional detection methods cannot output a clear cavity vision, a three-dimensional laser measurement system is employed to perform detection, which is deployed from the surface through boreholes. The results from the scanner demonstrated very well the detailed level of information that can be collected in a cavity using this method, with the cavities’ layout under various benches being fully mapped. As detected cavities are always in horizontal and vaulted roof shape, two different theoretical calculation methods are proposed to analyze the cap rock stability for different roof shape. And also, the three-dimensional solid model generated through scanned laser data is used for stability numerical simulation by converting the data format into the one that recognized in corresponding software. Furthermore, acoustic emission technique is adopted to carry out long term real time rupture monitoring in cap rock, and four kinds of typical monitoring results are discussed which represent the rupture behavior in cap rock of unstable cavity, stable cavity, cavity with large working drill above and cavity beside explosion site. Thus, a complete safety evaluation system for such cavity will be established to ensure safe operation above.

Multistage reverse logistics of assembly systems in extended MRP Theory consisting of all material flows

In this paper we will address the issue of environmental problems in connection with extended MRP Theory. It is based on Grubbstrom’s well developed MRP Theory (Grubbstrom in Z fur BetrWirthsch 77(3):297–324, 2007). A major advantage of this theory is that timing and its impact on net present value can be easily calculated even for extended multilevel, multistage production-inventory systems and also for perturbed production systems consisting of many production cells. Theory has recently been extended by including reverse logistics of final and used products (Grubbstrom et al. in A compact representation of distribution and reverse logistics in the value chain. Faculty of Economics, Ljubljana, 2007). At each activity cell a certain percentage of scrapes is produced and sent for recycling after quality control. Here we present an input–output model which includes all possible flows into a recycling sub-process with several stages of recycling. This model is presented in a generalized form of input and output matrices which has not been developed before. The model will be presented in two different ways which differ in the level of detailed information they contain. Contribution of recycling to the net present value of all activities in a supply chain is expressed and can be compared to environmental damage that could occur if reverse processes are not introduced. Using this approach, the losses and gains in both the economy and the environment could be evaluated more accurately considering all individual flows in the system. No other approaches besides input–output analysis and Laplace transforms have been found so successful in compound supply systems.

Advanced Performance Simulation of A Turbofan Engine Intake

Introduction T HE majority of today’s engine simulation software is of a low fidelity (nondimensional). Such tools can offer a good prediction of the performance of a whole engine but are incapable of analyzing the performance of individual engine components in detail, or capturing extreme/complex physical phenomena, that is, inlet flow distortion. On the other hand, computational fluid dynamics (CFD) tools can predict the performance of individual engine components satisfactorily, especially close to design point (DP) operating conditions, but do not offer whole engine performance prediction. Two issues prevent modeling the entire geometry of a propulsion system at the highest level of resolution (three dimensional) from being a practical solution. First, for a complete three-dimensional system simulation, the amount and level of detailed information needed as boundary and initial conditions would be extremely difficult to obtain. Second, the computational time and cost will be extremely high for effective and practical use.1,2

Market Access Liberalisation in the Doha Round: Scenarios and Assessment

The modalities of negotiation on market access for agricultural and non-agricultural products are an important item of the Doha Development Agenda. The dispersion of tariffs remains very large, translating into sizeable economic distortions. In particular, tariff peaks are numerous and highly protective. This is why the choice of a formula of reduction in tariffs is a sensitive issue. Using the MAcMaps database, we apply various formulas excluding or including peaks at the most detailed level of information on tariffs, considering preferential schemes conceded so far. The resulting changes in tariffs are introduced in a CGE exercise using Mirage. We find that trade and welfare gains are halved when excluding peaks from the negotiations.

A Sustainability Assessment of a Biolubricant

SummaryA sustainability matrix has been developed at Shell Global Solutions to show the environmental, social, and economic impacts of a product. The approach aims to be quicker and more cost‐effective than a conventional life‐cycle assessment by focusing on specific areas of concern through the product life cycle and then comparing products by scaling their impacts relative to one another. It provides a way of making qualitative and quantitative assessment that gives a depth to the assessment beyond data analysis. The tool includes subjective judgment, which tends to reflect current thinking in the company. Once the tool has been fully tested on all product types, the indicators that are central to the process will be assessed by external stakeholders. This article describes the development of the sustainability assessment tool and presents an example that compares the sustainability of a biolubricant (an “environ‐mentally acceptable” hydraulic fluid meeting Swedish Standard SS 15 54 34) with that of a conventional mineral‐oil‐based product. The tool provides a quick decision‐making instrument to help Shell decide which products should be marketed for the business to continue on a sustainable path. The tool also provides a more detailed level of information if a more thorough assessment is necessary.