Adoption of Sustainable Accounting Practices Among Croatian SME’s

Small and medium-sized enterprises (SMEs) are of great importance to the Croatian economy. As recently as 2015, 99.7 percent of total registered companies in Croatia were SMEs, accounting for 54 percent of total revenues and collectively exhorting great impact on the society, the national economy, and the environment. Regarding socio-economic representation, they are the key players in achieving sustainability. Considering the fact that sustainability accounting plays a pivotal role in every economy, it is essential to understand how smaller business entities are taking actions on adopting sustainable practices and their corresponding sustainable accounting tasks. It is therefore the objective of this paper to analyze the current awareness, needs, and existing approach to sustainable accounting and reporting practices of SMEs in Croatia and identify the main knowledge gaps between the current and the optimal situation. For the purposes of this analysis, a survey was conducted on a sample of 42 respondents between February and March of 2018. The results show that the level of awareness among SMEs regarding socially responsible reporting is particularly low in Croatia, mostly due to the lack of SME’s field-related knowledge, skills, and experience, as well as the unfamiliarity with reporting advantages. Finally, this paper provides an overview of the lack of knowledge in order to identify the competence and skills needed to successfully implement non-financial reporting among small and medium enterprises. Keywords: sustainable accounting, SMEs, survey, Croati

Enhancing Planning-Based Adaptation Middleware with Support for Dependability: a Case Study

Recent evolutions of mobile devices have opened up for new opportunities for building advanced mobile applications. In particular, these applications are capable of discovering and exploiting software and hardware resources that are made available in their environment. A possible approach for supporting these ubiquitous interactions consists in adapting the mobile application to reflect the functionalities that are provided by the environment. However, these approaches often fail in offering a sufficient degree of resilience to potential device, network, and software failures, which are particularly frequent in ubiquitous environments. Therefore, the contribution of this paper is to integrate the dependability concern in the process of mobile applications adaptation. In particular, we propose to reflect dependability mechanisms as alternative configurations for a given application. This reflection allows the planning-based adaptation middleware to automatically decide, based on contextual information, to enable the support for dependability or not

Improving Context Interpretation by Using Fuzzy Policies: The Case of Adaptive Video Streaming

Best paper awardInternational audienceAdaptation is an increasingly important requirement for software systems executing in large-scale, heterogeneous, and dynamic environments. A central aspect of the adaptation methodology is management of contextual information needed to support the adaptation process. A major design challenge of managing contextual data lies in the fact that the information is partial, uncertain, and inherently suitable for diverging interpretations. While existing adaptation solutions focus on techniques, methods, and tools, the challenge of managing and interpreting ambiguous contextual information remains largely unresolved. In this paper we present a new adaptation approach that aims to overcome these issues by applying fuzzy set theory and approximate reasoning. We have defined a knowledge management scheme that allows the interpretation of imprecise information and effectively integrated it into the adaptation feedback control loop. To test and evaluate our solution, we implemented it in an adaptation engine to perform rate control for media streaming applications. We show the benefits of our approach in terms of flexibility and performance when compared to more traditional methods, such as TCP-friendly rate control

Advances in Electronic-Nose Technologies Developed for Biomedical Applications

The research and development of new electronic-nose applications in the biomedical field has accelerated at a phenomenal rate over the past 25 years. Many innovative e-nose technologies have provided solutions and applications to a wide variety of complex biomedical and healthcare problems. The purposes of this review are to present a comprehensive analysis of past and recent biomedical research findings and developments of electronic-nose sensor technologies, and to identify current and future potential e-nose applications that will continue to advance the effectiveness and efficiency of biomedical treatments and healthcare services for many years. An abundance of electronic-nose applications has been developed for a variety of healthcare sectors including diagnostics, immunology, pathology, patient recovery, pharmacology, physical therapy, physiology, preventative medicine, remote healthcare, and wound and graft healing. Specific biomedical e-nose applications range from uses in biochemical testing, blood-compatibility evaluations, disease diagnoses, and drug delivery to monitoring of metabolic levels, organ dysfunctions, and patient conditions through telemedicine. This paper summarizes the major electronic-nose technologies developed for healthcare and biomedical applications since the late 1980s when electronic aroma detection technologies were first recognized to be potentially useful in providing effective solutions to problems in the healthcare industry