Evaluating the impact of institutional logic on the corporate Internet reporting by Egyptian listed companies

This study explores the institutional logic(s) governing the Corporate Internet Reporting (CIR) by Egyptian listed companies. In doing so, a mixed methods approach was followed. The qualitative part seeks to understand the perceptions, believes, values, norms, that are commonly shared by Egyptian companies which engaged in these practices. Consequently, seven cases of large listed Egyptian companies operating in different industries have been examined. Other stakeholders and stockholders have been interviewed in conjunction with these cases. The quantitative part consists of two studies. The first one is descriptive aiming to specify whether the induced logic(s) from the seven cases are commonly embraced by other Egyptian companies. The second study is explanatory aiming to investigate the impact of several institutional and economic factors on the extent of CIR, types of the online information, quality of the websites as well as the Internet facilities. Drawing on prior CIR literature, four potential types of logics could be inferred: efficiency, legitimacy, technical and marketing based logics. In Egypt, legitimacy logic was initially embraced in the earlier years after the Internet inception. latter, companies confronted radical challenges in their internal and external environments which impelled them to raise their websites potentialities to defend their competitive position; either domestically or internationally. Thus, two new logics emphasizing marketing and technical perspectives have emerged, in response. Strikingly, efficiency based logic is not the most prevalent logic driving CIR practices in Egypt as in the developed countries. The empirical results support this observation and show that almost half of Egyptian listed companies 115 as on December 2010 possessed an active website, half of them 62 disclosed part of their financial and accounting information, during December 2010 to February 2011. Less than half of the websites 52 offered latest annual financial statements. Fewer 33(29%) websites provided shareholders and stock information or included a separate section for corporate governance 25 (22%) compared to 50 (44%) possessing a section for news or press releases. Additionally, the variations in CIR practices, as well as timeliness and credibility were also evident even at industrial level. After controlling for firm size, profitability, leverage, liquidity, competition and growth, it was realized that industrial companies and those facing little competition tend to disclose less. In contrast, management size, foreign investors, foreign listing, dispersion of shareholders and firm size provided significant and positive impact individually or collectively. In contrast, neither audit firm, nor most of performance indicators (i.e. profitability, leverage, and liquidity) did exert an influence on the CIR practices. Thus, it is suggested that CIR practices are loosely institutionalised in Egypt, which necessitates issuing several regulative and processional rules to raise the quality attributes of Egyptian websites, especially, timeliness and credibility. Beside, this study highlights the potency of assessing the impact of institutional logic on CIR practices and suggests paying equal attention to the institutional and economic factors when comparing the CIR practices over time or across different institutional environments in the future.

Applications of Nonclassical Logic Methods for Purposes of Knowledge Discovery and Data Mining

* The work is partially supported by Grant no. NIP917 of the Ministry of Science and Education – Republic of Bulgaria.

Application of Fuzzy Logic on Image Edge Detection

In this paper a novel method for an application of digital image processing, Edge Detection is developed. The contemporary Fuzzy logic, a key concept of artificial intelligence helps to implement the fuzzy relative pixel value algorithms and helps to find and highlight all the edges associated with an image by checking the relative pixel values and thus provides an algorithm to abridge the concepts of digital image processing and artificial intelligence. Exhaustive scanning of an image using the windowing technique takes place which is subjected to a set of fuzzy conditions for the comparison of pixel values with adjacent pixels to check the pixel magnitude gradient in the window. After the testing of fuzzy conditions the appropriate values are allocated to the pixels in the window under testing to provide an image highlighted with all the associated edges.

On the Range and the Kernel of Derivations

2000 Mathematics Subject Classification: Primary 47B47, 47B10; Secondary 47A30.

Influence of applied uniaxial stress upon the ultraviolet absorption bands in KBr and KI

The influence of uniaxial stress upon three types of imperfections occurring in the alkali halide crystal lattice has been investigated. The imperfections are the interstitial atom, the interstitial ion, and the negative ion vacancy. The interstitial atom, or H center, is a paraelastic defect which assumes a preferential crystal orientation in the field of an external mechanical stress. From the results of the reorientation kinetics - studies, it was possible to show that H centers are not stable in the KBr crystal lattice above 2SoK. At temperatures higher than 2SoK, the H centers are transformed into two new paraelastic defects, H(ii) and H(iii), possessing the same optical absorption band as the H center but differing both from the H' center and from each other in their reorientation kinetics. A study of the wavelength dependence of the H, H(ii), and VI (Na+) centers s~owed the 'existence of three similar-polarized transitions for each of these defects. One of these transitions, located at 230 run for all of the defects studied, was determined to be too high in energy to be explained by the simple X2 - level scheme. In addition, a comparison of various properties of the four defects indicates that the last three can be described as perturbed H centers. Dichroism measurements, performed as a function of temperature and wavelengt, h on the 230-nm I band in KBr, showed this band to be a composite of a band at 234 nm due to the I center and a band at 230 nm attributed to the H center. The I center dichroism was isolated and was observed under various experimental conditions. The results of these observations are consistent with a body-centered model for the I center in which the I-center absorption band is attributed to the excitation of a p-like electron on the interstitial Br- ion. Similar measurements were also perfonned on the a band in KI. The a-band dichroism measurements were found to be consistent with an electronic transition from an s-like ground state to a p-like excited state, indicating that the a center is best described as a quasi-molecule.

Application of fuzzy logic for the evaluation of livestock slaughtering

A lógica fuzzy admite infinitos valores lógicos intermediários entre o falso e o verdadeiro. Com esse princípio, foi elaborado neste trabalho um sistema baseado em regras fuzzy, que indicam o índice de massa corporal de animais ruminantes com objetivo de obter o melhor momento para o abate. O sistema fuzzy desenvolvido teve como entradas as variáveis massa e altura, e a saída um novo índice de massa corporal, denominado Índice de Massa Corporal Fuzzy (IMC Fuzzy), que poderá servir como um sistema de detecção do momento de abate de bovinos, comparando-os entre si através das variáveis linguísticas )Muito BaixaM, ,BaixaB, ,MédiaM, ,AltaA e Muito AltaM. Para a demonstração e aplicação da utilização deste sistema fuzzy, foi feita uma análise de 147 vacas da raça Nelore, determinando os valores do IMC Fuzzy para cada animal e indicando a situação de massa corpórea de todo o rebanho. A validação realizada do sistema foi baseado em uma análise estatística, utilizando o coeficiente de correlação de Pearson 0,923, representando alta correlação positiva e indicando que o método proposto está adequado. Desta forma, o presente método possibilita a avaliação do rebanho, comparando cada animal do rebanho com seus pares do grupo, fornecendo desta forma um método quantitativo de tomada de decisão para o pecuarista. Também é possível concluir que o presente trabalho estabeleceu um método computacional baseado na lógica fuzzy capaz de imitar parte do raciocínio humano e interpretar o índice de massa corporal de qualquer tipo de espécie bovina e em qualquer região do País.

Acuerdo de Cooperación entre Universidad de Cuenca y Ostwestfalen-Lippe University of Applied Sciences. Lemgo, Germany

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Convenio de Cooperación Interinstitucional entre la Universidad de Cuenca y la Hochschule Ostwestfalen-Lippe University of Applied Science (Alemania)

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Cooperation Agreement between Hochschule München University of Applied Sciences-Munich, Germany and Universidad de Cuenca, Ecuador

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Memorandum of understanding between Universidad de Cuenca (Ecuador) and NHTV Breda University of Applied Sciences, Academies for Tourism, Leisure and Hotel Management & Facility Management Breda, The Netherlands

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Intuitionistic common knowledge or belief

Starting off from the usual language of modal logic for multi-agent systems dealing with the agents’ knowledge/belief and common knowledge/belief we define so-called epistemic Kripke structures for intu- itionistic (common) knowledge/belief. Then we introduce corresponding deductive systems and show that they are sound and complete with respect to these semantics.

Defining and describing what we do : doctrinal legal research

The practitioner lawyer of the past had little need to reflect on process. The doctrinal research methodology developed intuitively within the common law — a research method at the core of practice. There was no need to justify or classify it within a broader research framework. Modern academic lawyers are facing a different situation. At a time when competition for limited research funds is becoming more intense, and in which interdisciplinary work is highly valued and non-lawyers are involved in the assessment of grant applications, lawyer-applicants who engage in doctrinal research need to be able to explain their methodology more clearly. Doctrinal scholars need to be more open and articulate about their methods. These methods may be different in different contexts. This paper examines the doctrinal method used in legal research and its place in recent research dialogue. Some commentators are of the view that the doctrinal method is simply scholarship rather than a separate research methodology. Richard Posner even suggests that law is ‘not a field with a distinct methodology, but an amalgam of applied logic, rhetoric, economics and familiarity with a specialized vocabulary and a particular body of texts, practices, and institutions ...’.1 Therefore, academic lawyers are beginning to realise that the doctrinal research methodology needs clarification for those outside the legal profession and that a discussion about the standing and place of doctrinal research compared to other methodologies is required.