Accounting in de "Nieuwe Economie": Op zoek naar een relevantere berichtgeving?

Voor bedrijven uit de “nieuwe economie” geldt veelal dat de marktwaarde van het eigen vermogen de boekwaarde ervan in belangrijke mate overstijgt. Het overgrote deel van de waarde van het bedrijf verschijnt dus niet op de balans, met als gevolg dat de externe verslaggeving steeds minder relevante informatie aanbiedt voor de prestatiemeting en waardebepaling van het bedrijf. Wil de verslaggeving de verloren relevantie herwinnen, dan zal een bredere en vooral meer volledige rapportering over investeringen in en creatie van niet-tastbare activa gestimuleerd of zelfs verplicht moeten worden. Enkele manieren of technieken om dit te realiseren liggen reeds ter tafel maar, hoewel noodzakelijk, bestaat er nog geen concensus over algemeen aanvaarde praktijken. Dit artikel legt de pijnpunten bloot van de huidige (regelgeving omtrent) financiële verslaggeving en geeft een overzicht van actuele denkpistes om te komen tot een meer relevante verslaggeving.management and organization theory ;

IMAGE RECORDING CHALLENGES FOR PHOTOGRAMMETRIC CONSTRUCTION SITE MONITORING

Construction site monitoring and progress monitoring is becoming increasingly popular in the architecture, engineering and construction (AEC) industry. To this end remote sensing techniques are used to gather consecutive datasets of the construction site. This work focuses on the recording of imagery for photogrammetric processing and the challenging conditions often encountered on construction sites. The constantly evolving character of a such sites requires datasets to be captured as quickly as possible. Furthermore other recording complexities arise such as the presence of auxiliary equipment and clutter or reflections caused by wet surfaces, hindering quick and complete recordings. Apart from these external factors also construction elements themselves often complicate the capturing workflow.This work enumerates several real-world examples of difficulties construction sites pose for the recording of imagery for photogrammetry purposes. Each section provides an insight in a specific challenge, typical for construction sites, and discusses applicable field-tested solutions including an overview of relevant solutions found in literature.</p

REVIEW OF WINDOW AND DOOR TYPE DETECTION APPROACHES

The use of as-built Building Information Models (BIM) has become increasingly commonplace. This process of creating a BIM model from point cloud data, also referred to as Scan-to-BIM, is a mostly manual task. Due to the large amount of manual work, the entire Scan-to-BIM process is time-consuming and error prone. Current research focuses on the automation of the Scan-to-BIM pipeline by applying state-of-the-art techniques on its consecutive steps including the data acquisition, data processing, data interpretation and modelling. By automating the matching and modelling of window and door objects, a considerable amount of time can be saved in the Scan-to-BIM process. This is so because each window and door instance needs to be examined by the modeller and must be adapted to the actual on-site situation. Large object libraries containing predefined window and door objects exists but the matching to the best-fit predefined object remains time consuming. The aim of this research is to examine the possibilities to speed up the modelling of window and door objects. First, a literature review discussing existing methods for window and door detection and matching is presented. Second, the acquired data is examined to explore the capabilities of capturing window and door information for different remote sensing devices. Followed by tests of some commonplace features in the use for window and door occurrence matching and clustering

Drought induces distinct growth response, protection, and recovery mechanisms in the maize leaf growth zone

Drought is the most important crop yield-limiting factor, and detailed knowledge of its impact on plant growth regulation is crucial. The maize (Zea mays) leaf growth zone offers unique possibilities for studying the spatiotemporal regulation of developmental processes by transcriptional analyses and methods that require more material, such as metabolite and enzyme activity measurements. By means of a kinematic analysis, we show that drought inhibits maize leaf growth by inhibiting cell division in the meristem and cell expansion in the elongation zone. Through a microarray study, we observed the down- regulation of 32 of the 54 cell cycle genes, providing a basis for the inhibited cell division. We also found evidence for an up- regulation of the photosynthetic machinery and the antioxidant and redox systems. This was confirmed by increased chlorophyll content in mature cells and increased activity of antioxidant enzymes and metabolite levels across the growth zone, respectively. We demonstrate the functional significance of the identified transcriptional reprogramming by showing that increasing the antioxidant capacity in the proliferation zone, by overexpression of the Arabidopsis (Arabidopsis thaliana) iron-superoxide dismutase gene, increases leaf growth rate by stimulating cell division. We also show that the increased photosynthetic capacity leads to enhanced photosynthesis upon rewatering, facilitating the often-observed growth compensation.Fil: Avramova, Viktoriya. Universiteit Antwerp; BélgicaFil: Abdelgawad, Hamada. University of Beni-Suef; EgiptoFil: Zhang, Zhengfeng. Central China Normal University; ChinaFil: Fotschki, Bartosz. Institute of Animal Reproduction and Food Research; PoloniaFil: Casadevall, Romina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Centro de Estudios Fotosintéticos y Bioquímicos. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Centro de Estudios Fotosintéticos y Bioquímicos; ArgentinaFil: Vergauwen, Lucia. Universiteit Antwerp; BélgicaFil: Knapen, Dries. Universiteit Antwerp; BélgicaFil: Taleisnik, Edith. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigaciones Agropecuarias; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Guisez, Yves. Universiteit Antwerp; BélgicaFil: Asard, Han. Universiteit Antwerp; BélgicaFil: Beemster, Gerrit T. S.. Universiteit Antwerp; Bélgic

Fuzzy Free Path Detection from Disparity Maps by Using Least-Squares Fitting to a Plane

A method to detect obstacle-free paths in real-time which works as part of a cognitive navigation aid system for visually impaired people is proposed. It is based on the analysis of disparity maps obtained from a stereo vision system which is carried by the blind user. The presented detection method consists of a fuzzy logic system that assigns a certainty to be part of a free path to each group of pixels, depending on the parameters of a planar-model fitting. We also present experimental results on different real outdoor scenarios showing that our method is the most reliable in the sense that it minimizes the false positives rate.N. Ortigosa acknowledges the support of Universidad Politecnica de Valencia under grant FPI-UPV 2008 and Spanish Ministry of Science and Innovation under grant MTM2010-15200. S. Morillas acknowledges the support of Universidad Politecnica de Valencia under grant PAID-05-12-SP20120696.Ortigosa Araque, N.; Morillas Gómez, S. (2014). 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