Solution of the dual reflection equation for A(n-1)((1)) solid-on-solid model

We obtain a diagonal solution of the dual reflection equation for the elliptic A(n-1)((1)) solid-on-solid model. The isomorphism between the solutions of the reflection equation and its dual is studied. (C) 2004 American Institute of Physics.

Experimenting with infinite groups, I

A group is termed parafree if it is residually nilpotent and has the same nilpotent quotients as a given free group. Since free groups are residually nilpotent, they are parafree. Nonfree parafree groups abound and they all have many properties in common with free groups. Finitely presented parafree groups have solvable word problems, but little is known about the conjugacy and isomorphism problems. The conjugacy problem plays an important part in determining whether an automorphism is inner, which we term the inner automorphism problem. We will attack these and other problems about parafree groups experimentally, in a series of papers, of which this is the first and which is concerned with the isomorphism problem. The approach that we take here is to distinguish some parafree groups by computing the number of epimorphisms onto selected finite groups. It turns out, rather unexpectedly, that an understanding of the quotients of certain groups leads to some new results about equations in free and relatively free groups. We touch on this only lightly here but will discuss this in more depth in a future paper.

On the spectrum of non-Denniston maximal arcs in PG(2,2h)

In 1969, Denniston gave a construction of maximal arcs of degree n in Desarguesian projective planes of even order q, for all n dividing q. Recently, Mathon gave a construction method that generalized that of Denniston. In this paper we use that method to give maximal arcs that are not of Dermiston type for all n dividing q, 4 < n < q/2, q even. It is then shown that there are a large number of isomorphism classes of such maximal arcs when n is approximately rootq. (C) 2003 Elsevier Ltd. All rights reserved.

Low density parity check codes: a statistical physics perspective

The modem digital communication systems are made transmission reliable by employing error correction technique for the redundancies. Codes in the low-density parity-check work along the principles of Hamming code, and the parity-check matrix is very sparse, and multiple errors can be corrected. The sparseness of the matrix allows for the decoding process to be carried out by probability propagation methods similar to those employed in Turbo codes. The relation between spin systems in statistical physics and digital error correcting codes is based on the existence of a simple isomorphism between the additive Boolean group and the multiplicative binary group. Shannon proved general results on the natural limits of compression and error-correction by setting up the framework known as information theory. Error-correction codes are based on mapping the original space of words onto a higher dimensional space in such a way that the typical distance between encoded words increases.

An exploratory study of management accounting and control systems in a developing country

This thesis reports on the results of case studies in four commercial banks in Nigeria. The study focuses how management accounting and control systems (MCS) operate in the four banks. The study is motivated by the dearth of literature on management accounting practices in the developing world in general and in Nigeria in specific. The case study approach adopted in conducting the research was useful in exploring the dynamics of the MCS in the organisations. Data was gathered from two sources. First, semi-structured interviews were conducted with managers at the head office, regional office and branches of each bank. The participants were selected from different backgrounds and managerial levels to provide broader understanding of the operations of the MCS. Second, various internal and external documents were reviewed to provide supporting evidence for the interview results. New institutional sociology (NIS) provided the theoretical framework to understand the results. NIS provided explanations for how the MCS in the four banks were shaped by diverse external and internal factors. The key factors identified as shaping the operations of the MCS were the need to comply with the regulatory environment (coercive isomorphism), the need to maintain social and cultural support (normative isomorphism) and the need to imitate successful organisations in order to appear legitimate (mimetic isomorphism). The study also examines the interplay between the institutional forces, market forces and infra-organisational power relations. This analysis is necessary to overcome the criticism of NIS that it downplays the role of market forces, agency and intra-organisational relations. The findings of the study have implications for understanding the operations of MCS in the developing world.

What is Q-extension?

In this paper we present a developed software in the area of Coding Theory. Using it, codes with given properties can be classified. A part of this software can be used also for investigations (isomorphisms, automorphism groups) of other discrete structures-combinatorial designs, Hadamard matrices, bipartite graphs etc.

Algorithms for Finding Unitals and Maximal Arcs in Projective Planes of Order 16

The paper has been presented at the International Conference Pioneers of Bulgarian Mathematics, Dedicated to Nikola Obreshkoff and Lubomir Tschakalo ff , Sofia, July, 2006.

Corporate governance and compliance with International Financial Reporting Standards (IFRSs):evidence from two MENA stock exchanges

This study examines the influence of corporate governance structures on the levels of compliance with IFRSs disclosure requirements by companies listed on the stock exchanges of two leading MENA (Middle East and North Africa) countries, Egypt and Jordan. This study employs a cross-sectional analysis of a sample of non-financial companies listed on the two stock exchanges for the fiscal year 2007. Using an unweighted disclosure index, the study measures the levels of compliance by companies listed on the two stock exchanges investigated.Univariate and multivariate regression analyses are used to estimate the relationships proposed in the hypotheses. In addition, the study uses semi-structured interviews in order to supplement the interpretation of the findings of the quantitative analyses. An innovative theoretical foundation is deployed, in which compliance is interpretable through three lenses - institutional isomorphism theory, secrecy versus transparency (one of Gray’s accounting sub-cultural values), and financial economics theories. The study extends the financial reporting literature, cross-national comparative financial disclosure literature, and the emerging markets disclosure literature by carrying out one of the first comparative studies of the above mentioned stock exchanges. Results provide evidence of a lack of de facto compliance (i.e., actual compliance) with IFRSs disclosure requirements in the scrutinised MENA countries. The impact of corporate governance mechanisms for best practice on enhancing the extent of compliance with mandatory IFRSs is absent in the stock exchanges in question. The limited impact of corporate governance best practice is mainly attributed to the novelty of corporate governance in the region, a finding which lends support to the applicability of the proposed theoretical foundation to the MENA context. Finally, the study provides recommendations for improving de facto compliance with IFRSs disclosure requirements and corporate governance best practice in the MENA region and suggests areas for future research.

Representing Equivalence Problems for Combinatorial Objects

Methods for representing equivalence problems of various combinatorial objects as graphs or binary matrices are considered. Such representations can be used for isomorphism testing in classification or generation algorithms. Often it is easier to consider a graph or a binary matrix isomorphism problem than to implement heavy algorithms depending especially on particular combinatorial objects. Moreover, there already exist well tested algorithms for the graph isomorphism problem (nauty) and the binary matrix isomorphism problem as well (Q-Extension). ACM Computing Classification System (1998): F.2.1, G.4.

Generalized Backscattering and the Lax-Phillips Transform

2000 Mathematics Subject Classification: 35P25, 35R30, 58J50.

Double complexes and vanishing of Novikov cohomology

2010 Mathematics Subject Classification: Primary 18G35; Secondary 55U15.

Electronic Channels of Distributions: Challenges and Solutions for Hotel Operators

This paper addresses the issues of hotel operators identifying effective means of allocating rooms through various electronic channels of distribution. Relying upon the theory of coercive isomorphism, a think tank was constructed to identify and define electronic channels of distribution currently being utilized in the hotel industry. Through two full-day focus groups consisting of key hotel electives and industry practitioners, distribution channels wen identified as were challenges and solutions associated with each

Electronic Channels of Distribution: Challenges and Solutions for Hotel Operators

This paper addresses the issues of hotel operators identifying effective means of allocating rooms through various electronic channels of distribution. Relying upon the theory of coercive isomorphism, a think tank was constructed to identify and define electronic channels of distribution currently being utilized in the hotel industry. Through two full-day focus groups consisting of key hotel executives and industry practitioners, distribution channels were identified as were challenges and solutions associated with each.

A Content Analysis of Sustainability Dimensions in Annual Reports

This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability. Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long way to go to reach comprehensive sustainability by maintaining a balance between the three dimensions of sustainability. The analysis also shows a high level of isomorphism in the sustainability practices of corporations, suggesting that even the most sustainable corporations are taking a somewhat passive role in prioritizing sustainability goals. A list of 25 terms for each dimension of sustainability (economic, environmental, and social) has been developed which can be used by corporations to develop and communicate their sustainability practices most effectively to the maximum number of their stakeholders. In contrast, botanical gardens demonstrate more balance among the three dimensions of sustainability.

The international diffusion of project management

This paper examines the international diffusion of one business practice, project management, through the prism of prior literature and data on the diffusion of ISO 9000. The study took an inductive approach, building theory through the iterative collection and analysis of quantitative and qualitative data. The findings problematise the central position accorded to the S-curve model and neo-institutional theory in explaining technology diffusion. The research posits three distinct processes driving the diffusion process: utility, institutional isomorphism, and competitive isomorphism, with the latter consisting of three primary mechanisms: competitive imitation, trendslators and fashion retailers. Contrary to prior literature, national, quasi-professional associations are found to be central to the diffusion process and play a key role in advocating and containing management technologies.