Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan

[[abstract]]This study examined the impact of mandatory corporate social responsibility (CSR) disclosure, CSR assurance and the reputation of assurance providers (accounting firms) on the cost of debt capital. Our difference-in-difference research design in conjunction with univariate and multiple regression analysis was assessed using a large sample of firms listed on the Taiwan Stock Exchange and the Taipei Exchange. Our empirical results revealed that mandatory CSR assurance on CSR disclosure provided by accounting firms tended to reduce the cost of debt capital. However, contrary to expectations, the reputation of the accounting firm (Big 4 accounting firms vs. non-Big 4 accounting firms) tasked with providing CSR assurance did not have a significant effect on the cost of debt capital. These results have implications for firms seeking an assurance provider as well as for Big 4 accounting firms. These results also provide specific evidence relevant to government agencies seeking to update policies and extend the scope of mandatory CSR assurance to other environmentally sensitive industries.[[notice]]補正完

Ressourcenoptimierung von Netzplänen mit genetischen Algorithmen

Diese Arbeit beschreibt den Einsatz von genetischen Algorithmen für die optimale Nutzung von Ressourcen in kapazitätsbeschränkten Netzplänen. Nach einer Einführung in die Netzplantechnik und dessen Stellenwert im Projektmanagement, wird das kapazitätsbeschränkte Projektplan Problem (Resource-Constrained Project Scheduling Problem – RCPSP) definiert und es werden Lösungsmöglichkeiten dafür aufgezeigt, deren Fokus auf den genetischen Algorithmen, aus dem Bereich der Metaheuristiken, liegen. Die detaillierte Beschreibung der aktuell besten Verfahren wird durch die Vorstellung einer Testdatenbank (PSPLIB), deren Problemfälle verschiedenste Verfahren vergleichbar machen, abgeschlossen. Der zweite Teil dieser Arbeit analysiert den genetischen Algorithmus von Valls et al. (2008) und beschreibt eine programmatische Umsetzung dieses Verfahrens. Des Weiteren wurden Verbesserungsversuche an dieser Metaheurisitik vorgenommen und dokumentiert. Der Einsatz von alternativen Crossover-Operatoren, die anderen Methoden entnommen sind, zeigen nur bei den kleinen Probleminstanzen minimale Wirkung. Mechanismen die Klone in der Population unterbinden, zeigen in allen Instanzen Erfolge.This diploma thesis describes the application of genetic algorithms to use resources optimal in a resource-constrained project. After an introduction into project planning and its significant value for project management, the resource-constrained project scheduling problem (RCPSP) is defined. Focused on genetic algorithms, possible solutions are shown, which are part of the meta-heuristics. After showing the best known genetic algorithms in detail, a presentation of a representative test data library (PSPLIB) completes the theoretical part of this thesis. The second part of this paper analysis the hybrid genetic algorithm of Valls et al. (2008) and shows a self-developed application which is based on this meta-heuristic. Furthermore, improvement attempts were made and documented. Using crossover-operators from other solutions, show minimal effects only on short instances (J30). Avoiding clone in the population improved all instances

Properties of mixtures of biobutanol and motor fuel blending components

Povećanjem broja vozila raste i potrošnja motornoga benzina, što dovodi do porasta onećišćenja okoliša i veće potrebe za naftom. Da bi se zadovoljili sve stroži zakonski propisi i da bi se dobilo gorivo dobre kvalitete, nameću se procesi obrade motornih goriva kojima se povećava kvaliteta goriva i smanjuje štetni utjecaj na okoliš. Zbog smanjenja emisija štetnih plinova koji nastaju prilikom izgaranja goriva u benzinskim i dizelovim motorima, javlja se veća potreba za biogorivima, odnosno traže se alternative za naftu i njene derivate. Najpopularnije biogorivo na tržištu je bioetanol, iako se danas sve više razmatra i biobutanol osobito zbog brojnih prednosti u primjeni u odnosu na etanol. U ovome radu ispitana su svojstva smjesa najznačajnijih mineralnih sastavnica motornog benzina dobivenih rafinerijskom preradbom nafte s izo-butanolom, za kojeg je ustanovljeno da povećava oktanski broj benzina. Pripremljene su mješavine sastavnica motornog benzina: teškog reformat-benzina, FCC-benzina, izomerizat-benzina, alkilat-benzina i izo-butanola u volumnim omjerima: 100/0; 97,5/2,5; 95/5; 92,5/7,5; 90/10; 85/15; 75/25; 50/50; 0/100. Eksperimentalno su ispitana sljedeća svojstva, prema normiranim metodama: gustoća, tlak para, destilacijska krivulja pri atmosferskom tlaku. Za lake naftne frakcije gustoća smjesa se povećava s povećanjem udjela izo-butanola, dok se tlak para smanjuje. Hlapljivost samih smjesa, a time i tijek destilacijskih krivulja ovisi o sastavu i svojstvima mineralne sastavnice benzina, a također znatno i o udjelu butanola.By increasing the number of vehicles, consumption of motor gasoline is gowing, which leads to an increase in environmental pollution and the increasing need for oil. In order to meet the ever more stringent regulations and to obtain good quality fuel, there are processes for processing motor fuels to increase fuel quality and reduce environmental impact. Due to the reduction of emissions that occur during combustion in gasoline and diesel engines, there is a greater need for biofuels, and searching for alternatives to oil and its derivatives. Most popular biofuel on the market is bioethanol, although today more and more considered is biobutanol, especially because of the advantages in the application in relation to ethanol. This paper has been researching the most important properties of a mixture of mineral constituents of gasoline derived from oil refinery with iso-butanol, who was established to increase the octane number of gasoline. Mixtures of component of gasoline have been prepared : heavy reformate-gasoline, FCC gasoline, isomerizate-gasoline, alkylate-gasoline and isobutanol in a volume ratio: 100/0; 97.5 / 2.5; 95/5; 92.5 / 7.5; 90/10; 85/15; 75/25; 50/50; 0/100. The following characteristics have been tested according to standard methods: density, vapor pressure, distillation curve at atmospheric pressure. For the light petroleum fraction, density of the mixture is increased by increasing the content of isobutanol, while the vapor pressure decreases. The volatiles of the mixture themselves, and thus the flow of the distillation curve is dependent on the composition and properties of the mineral components of gasoline, but also depends of a substantial portion of butanol

Properties of mixtures of biobutanol and motor fuel blending components

Povećanjem broja vozila raste i potrošnja motornoga benzina, što dovodi do porasta onećišćenja okoliša i veće potrebe za naftom. Da bi se zadovoljili sve stroži zakonski propisi i da bi se dobilo gorivo dobre kvalitete, nameću se procesi obrade motornih goriva kojima se povećava kvaliteta goriva i smanjuje štetni utjecaj na okoliš. Zbog smanjenja emisija štetnih plinova koji nastaju prilikom izgaranja goriva u benzinskim i dizelovim motorima, javlja se veća potreba za biogorivima, odnosno traže se alternative za naftu i njene derivate. Najpopularnije biogorivo na tržištu je bioetanol, iako se danas sve više razmatra i biobutanol osobito zbog brojnih prednosti u primjeni u odnosu na etanol. U ovome radu ispitana su svojstva smjesa najznačajnijih mineralnih sastavnica motornog benzina dobivenih rafinerijskom preradbom nafte s izo-butanolom, za kojeg je ustanovljeno da povećava oktanski broj benzina. Pripremljene su mješavine sastavnica motornog benzina: teškog reformat-benzina, FCC-benzina, izomerizat-benzina, alkilat-benzina i izo-butanola u volumnim omjerima: 100/0; 97,5/2,5; 95/5; 92,5/7,5; 90/10; 85/15; 75/25; 50/50; 0/100. Eksperimentalno su ispitana sljedeća svojstva, prema normiranim metodama: gustoća, tlak para, destilacijska krivulja pri atmosferskom tlaku. Za lake naftne frakcije gustoća smjesa se povećava s povećanjem udjela izo-butanola, dok se tlak para smanjuje. Hlapljivost samih smjesa, a time i tijek destilacijskih krivulja ovisi o sastavu i svojstvima mineralne sastavnice benzina, a također znatno i o udjelu butanola.By increasing the number of vehicles, consumption of motor gasoline is gowing, which leads to an increase in environmental pollution and the increasing need for oil. In order to meet the ever more stringent regulations and to obtain good quality fuel, there are processes for processing motor fuels to increase fuel quality and reduce environmental impact. Due to the reduction of emissions that occur during combustion in gasoline and diesel engines, there is a greater need for biofuels, and searching for alternatives to oil and its derivatives. Most popular biofuel on the market is bioethanol, although today more and more considered is biobutanol, especially because of the advantages in the application in relation to ethanol. This paper has been researching the most important properties of a mixture of mineral constituents of gasoline derived from oil refinery with iso-butanol, who was established to increase the octane number of gasoline. Mixtures of component of gasoline have been prepared : heavy reformate-gasoline, FCC gasoline, isomerizate-gasoline, alkylate-gasoline and isobutanol in a volume ratio: 100/0; 97.5 / 2.5; 95/5; 92.5 / 7.5; 90/10; 85/15; 75/25; 50/50; 0/100. The following characteristics have been tested according to standard methods: density, vapor pressure, distillation curve at atmospheric pressure. For the light petroleum fraction, density of the mixture is increased by increasing the content of isobutanol, while the vapor pressure decreases. The volatiles of the mixture themselves, and thus the flow of the distillation curve is dependent on the composition and properties of the mineral components of gasoline, but also depends of a substantial portion of butanol

ІНФОРМАЦІЙНА ТЕХНОЛОГІЯ КРИПТОГРАФІЧНО-ЗАХИЩЕНОГО ЕКСПОРТУ/ІМПОРТУ РЯДКІВ ТАБЛИЦЬ БАЗИ ДАНИХ

Background. Despite the recent developments in eastern Ukraine and complicated economic situation in the state, Ukraine Armed Forces Medical Service is introducing medical information systems for informatization of Ukraine Ministry of Defense healthcare facilities functioning and, in particular, is planning the creation of the medical information system of components of defense forces. At the same time, this project will be performed in low-resource environment with insufficiently developed information infrastructure, shortage of medical service funding and lack of qualified personnel. This article is devoted to the possible solution of the scientific problem of ensuring functioning of territorially (geographically) and structurally scalable information systems in the absence of direct access to global networks (Internet, etc.) by developing and implementing information technology for cryptographic-protected export/import of databases information. Materials and methods. Materials used for research: the database of patients registered and classified as combat casualties of the Military Medical Clinical Center of the Southern Region (Odessa) for the period of 2015-2016; the databases of patients registered and treated in the National Military Medical Clinical Center (Kyiv) and the Military Medical Clinical Center of Occupational Pathology of the Ukraine Armed Forces Personnel (Irpin) patients. For the purposes of this study the developed by the author software and computer equipment that has characteristics similar to the characteristics of the equipment, which is employed in the health facilities of the Ukraine Armed Forces, were utilized. Results. In order to resolve the research task, the information technology for cryptographically-protected export/import of database tables rows has been developed. The developed information technology is presented as the technological processes of an export and import of information. The description of this technology in a form of a list of stages and the algorithms of information processing is in this article. The time intervals of execution of the technological processes of export and import of information from the patients' records databases tables of the Ukraine Armed Forces health facilities have been determined with the developed information technology-based software. The results of these experiments, namely, the average time of export and import, is presented in tables in the article. In order to assess the amount of information that can be exported and imported daily in the medical information system, frequency characteristics of the number of patients who were admitted in the above-mentioned health facilities of the Ukraine Armed Forces. On the basis of the frequency characteristics data, the ranges of values (the number of admitted patients) that include the maximum value and values, which are most often found in the sample, also have been determined. Also, in the article the main directions of application of the developed information technology for the construction of integrated information security systems have been considered. Conclusions. Based on the results of the above studies, conclusions about the advantages and a possibility of daily use of the developed information technology for an export and import of information during functioning of medical information system is formulated. In particular, the main advantages of the developed information technology are: providing with it the possibility of territorial and structural scaling of medical information systems in the absence of access to global information networks (Internet, etc.); suitability and ease using for the construction of integrated information security systems; ensuring a reduction of dependence of informatization projects in military medicine from a underdeveloped information infrastructure of segregate health facilities or their groups.В статье приведено описание разработанной информационной технологии криптографически-защищенного экспорта/импорта информации таблиц базы данных медицинской информационной системы, а также результаты проведенных с помощью данной технологии экспериментов по экспорту/импорту информации двух баз данных учета пациентов учреждений здравоохранения Министерства обороны Украины. Полученные результаты хронометража экспорта/импорта информации были сопоставлены и сравнены с определенными возможными ежесуточными объемами экспорта/импорта информации в двух учреждениях здравоохранения Министерства обороны Украины, в результате чего были сделаны выводы о возможности использования разработанной технологии в медицинских информационных системах. Перечислены преимущества, обеспечиваемые за счет применения разработанной информационной технологии. Определены направления использования разработанной информационной технологии для построения комплексных систем защиты информации.У статті наведено опис розробленої інформаційної технології криптографічно-захищеного експорту/імпорту інформації таблиць бази даних медичної інформаційної системи, а також результати здійснених за допомогою даної технології експериментів із експорту/імпорту інформації двох баз даних обліку пацієнтів закладів охорони здоров'я Міністерства оборони України. Отримані результати хронометражу експорту/імпорту інформації були зіставлені та порівняні із визначеними можливими щодобовими обсягами експорту/імпорту інформації у двох закладах охорони здоров'я Міністерства оборони України, в результаті чого зроблено висновки про можливість використання розробленої технології у медичних інформаційних системах. Наведено переваги, що забезпечуються шляхом застосування розробленої інформаційної технології. Визначено напрями використання розробленої інформаційної технології для побудови комплексних систем захисту інформації

АНАЛІЗ ЧАСОВИХ ПОКАЗНИКІВ ШИФРУВАННЯ/ДЕШИФРУВАННЯ ФАЙЛІВ БАЗ ДАНИХ МЕДИЧНИХ ІНФОРМАЦІЙНИХ СИСТЕМ

In the article on the specific example the results of studies medical information systems databases files encryption/decryptiontime have been presented. The present studies are performed using the developed three fundamentally different algorithms, that include Blowfish encryption algorithm as a part.The studies were performed using a specially developed (in the programming environment Delphi 7) computer program "Generators" (author's title) and two computers having obsolete configuration and assembled with the Intel Core 2 Duo E8400 processor and the DualCore Intel Pentium E2180 processor.The studies have established that the encryption/decryption of files using the first developed algorithm during execution of which multiple access to the hard drive for reading/writing of 8-byte information blocks of is implemented, takes much longer time (about 10 times) than the encryption/decryption using the second and third algorithms during execution of which access to the hard drive for a file reading/writing is performed once.В статье на конкретном примере приведены результаты исследований относительно времени шифрования/дешифрования файлов баз данных медицинских информационных систем, проведенных с использованием разработанных трёх принципиально разных алгоритмов, использующих, в свою очередь, как составную часть криптоалгоритм Blowfish.Исследования проводились с использованием специально разработанной (в среде программирования Delphi 7)компьютерной программы "Generators" (авт. название) и двух компьютеров устаревшей конфигурации, собранных на базе процессоров Intel Core 2 Duo Е8400 и DualCore Intel Pentium E2180.У статті у вигляді конкретного прикладу наведені результати досліджень стосовно часу шифрування/дешифру­вання файлів баз даних медичних інформаційних систем, проведеного з використанням трьох принципово різних алгоритмів, складовими частинами яких, у свою чергу, є криптоалгоритм Blowfish. Встановлено, що шляхом опти- мізації роботи алгоритмів програмного забезпечення можливе зменшення часу шифрування/дешифрування відносно великих файлів (десятки мегабайт) до прийнятних для повсякденного використання величин

КЛАСТЕРНИЙ АНАЛІЗ ВІЙСЬКОВО-МЕДИЧНИХ КЛІНІЧНИХ ЦЕНТРІВ ТА ВІЙСЬКОВИХ ГОСПІТАЛІВ ЗБРОЙНИХ СИЛ УКРАЇНИ ЗА ПОКАЗНИКАМИ ВИКОРИСТАННЯ ЛІЖКОВОГО ФОНДУ У 2010 РОЦІ

Based on analysis of annual 3/Med medical reports using k-means clustering method, indices of deployed hospital beds of military-medical clinical centers and military hospitals have been analyzed. A comparative evaluation of the selected statistical analysis method and the other method, used for this research, have been performed. Recommendations managers of health facilities as well as the management authorities of the Medical Service of the Armed Forces of Ukraine on more efficient use of deployed beds have been given.В статье на основании данных ведомственных ежегодных отчётов по форме 3/Мед с помощью кластерного анализа, проведенного методом k-средних, проанализированы показатели использования коечного фонда военно-медицинских клинических центров и военных госпиталей за 2010 год. Проведена сравнительная оценка использованного метода статистического анализа с другим методом оценки показателей использования коечного фонда. Даны рекомендации руководству учреждений здравоохранения, а так же органам управления медицинской службы Вооружённых Сил Украины относительно более эффективного использования коечного фонда.В статті на основі даних галузевих щорічних медичних звітів за формою 3/Мед за допомогою кластерного аналізу, здійсненого за методом k-середніх, проаналізовані показники використання розгорнутих ліжок військово-медичних клінічних центрів та військових госпіталів за 2010 рік. Проведена порівняльна оцінка використаного методу статистичного аналізу з іншим методом оцінки показників використання ліжкового фонду. З метою підвищення ефективності використання розгорнутих ліжок дані рекомендації керівництву закладів охорони здоров’я та органам управління медичної служби Збройних Сил України

The affecting factors of circular economy information and its impact on corporate economic sustainability-Evidence from China

[[abstract]]The Chinese government has implemented the circular economy-related legislation for guiding firms’ responsible production in 2009. In the 12th-five (2011–2015) and 13th-five (2016–2020) Economic and Sustainable Plans, circular economy is also deemed the core part of green development in China. However, a significant research gap remains that which types of firms actively disclosed circular economy information (i.e., reducing, reusing and recycling) following the national policy to establish legitimacy and create a green advantage in China. Based on this perspective, this research focuses on the period of 2011–2017. The sample consists of 3,768 firms and is analyzed using regression analysis. The coding technique of content analysis is applied to measure disclosure of circular economy information. Content analysis is an analytic technique that converts text descriptions into quantitative data in a systematic and objective manner. The empirical evidence of this study shows that firms in environmentally-sensitive industries and larger firms tended to disclose significantly more circular economy information to meet the information needs of stakeholders. It also shows that state-owned enterprises played the role of a leader in implementing circular economy during 2013–2017. Besides, firms which disclosed more circular economy information were associated with significantly higher sustainable growth rate and return on equity. The findings of this paper suggest that corporate managers redesign production processes towards zero waste and resource effectiveness. The contribution of this paper is that it clarifies the affecting factors and financial impacts of circular economy information for Chinese firms. The findings can fill the literature gap related to the new highlights of environmental disclosure-related circular economy actions in developing countries.[[notice]]補正完

Composite Materials on the Base of Nanoporous SiO2 Matrices with Polymethine Dyes Molecules

Sol-gel SiO2 matrices with Polymethine dyes (РМ1, РМ2 and РМ3) were synthesized using citric acid as a catalyst. There were measured the absorption and luminescence spectra of РМ1, РМ2 and РМ3 dyes (with a concentration of 1·10–5 mole/dm3) in different solvents (ethanol, dimethylformamide, formamide and water) and in sol-gel SiO2 matrices. The said dyes were found to be present in monomeric form in ethanol, dimethylformamide and formamide. PM1 dye did not form dimers in water and in matrices and retained its color. PM2 and PM3 dyes aggregated into the network of SiO2 matrices and in water solution, and the intensity of their coloration reduced in the course of time. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/3559

Clinical case of acute chord rupture of the mitral valve posterior leaflet in older patient with comorbidities

The article describes the etiologic role of various factors such as chronic rheumatic heart disease, bacterial endocarditis, aortic valve stenosis, hypertension, coronary heart disease, including acute myocardial infarction, degenerative disease of the valves, connective tissue diseases, chest trauma, systemic lupus erythematosus, con-genital heart disease which leading to the mitral valve chords rupture, gives the current classification of the nosology and also features of manifestation and clinical cours