Environmental Management Accounting - Estimating the Benefit Side

The presentation focuses on estimating benefits of environmental projects and achievements like image improvement, gaining an environmental award, profit from environmentally benign products, risk reduction benefits, etc. The paper integrates the results and experience gained in three different fields: EMA, evaluation of natural resources and working as a consultant

A szervezeti identitás meghatározása, elemei és menedzselése (Defining of organizational identity and its components and management)

Jelen cikk a szervezeti identitás különböző tudományos értelmezéseit, elemeit mutatja be és kapcsolja össze a gyakorlattal. A szerzők értelmezése szerint a szervezeti identitás nem azonos a köznyelvben elterjedt arculattal (sem image-zsal), hanem egy holisztikus, menedzsment-szakirodalmakon átívelő fogalomként értelmezhető, mely a külső tényezők hatására a szervezeti kultúra és a szervezeti stratégia alapján alakítható ki. A szervezeti identitás három alkotóelem-csoportból áll (nevezhetjük ezt identitásmixnek is): a munkáltatói márkázásból, az integrált marketingkommunikációból és a vizuális identitásból. Mivel a változó környezet szükségessé teszi, a szervezeti identitás menedzselése egy véget nem érő „spirálfolyamat”, mely a felmérés, a meghatározás, a bevezetés és értékelés szakaszok ismétléséből áll addig, amíg az ideális identitás ki nem alakul. Melyet talán soha nem ér el a vállalat. _____ In this article the different scientific interpretations and elements of organizational identity are presented and combined with practice. According to the authors’ interpretation the organizational identity is not the same as the corporate image, but it can be interpreted as a holistic management literatures panning notion which can be formed by the effect of external factors on basis of the organizational culture and organizational strategy. The organizational identity consists of three component-groups (also called this identity mix) the employer branding, integrated marketingcommunications and visual identity. Due to the changing environment makes it necessary the management of organizational identity is a never-ending ”spiral process”, which consists of repetitions of the survey, the definition, the introduction and the assessment phases until the ideal identity will be formed. Which may be never achieved by the corporate.

Knowledge assisted data management and retrieval in multimedia database systems

With the proliferation of multimedia data and ever-growing requests for multimedia applications, there is an increasing need for efficient and effective indexing, storage and retrieval of multimedia data, such as graphics, images, animation, video, audio and text. Due to the special characteristics of the multimedia data, the Multimedia Database management Systems (MMDBMSs) have emerged and attracted great research attention in recent years. Though much research effort has been devoted to this area, it is still far from maturity and there exist many open issues. In this dissertation, with the focus of addressing three of the essential challenges in developing the MMDBMS, namely, semantic gap, perception subjectivity and data organization, a systematic and integrated framework is proposed with video database and image database serving as the testbed. In particular, the framework addresses these challenges separately yet coherently from three main aspects of a MMDBMS: multimedia data representation, indexing and retrieval. In terms of multimedia data representation, the key to address the semantic gap issue is to intelligently and automatically model the mid-level representation and/or semi-semantic descriptors besides the extraction of the low-level media features. The data organization challenge is mainly addressed by the aspect of media indexing where various levels of indexing are required to support the diverse query requirements. In particular, the focus of this study is to facilitate the high-level video indexing by proposing a multimodal event mining framework associated with temporal knowledge discovery approaches. With respect to the perception subjectivity issue, advanced techniques are proposed to support users' interaction and to effectively model users' perception from the feedback at both the image-level and object-level.

Theoretical Analysis of "Academic Credibility and the Hospitality Curriculum" : The Image Problem

Social issues are assessed from different perspectives. The purpose here is to evaluate one short article in terms of interpretive social theory and then briefly assess it in terms of functionalism, conflic theory and critical theory.

The Influence of Social Responsibility Image Relative to Product and Service Quality on Brand Loyalty: An Exploratory Study of Quick-service Restaurants

Social responsibility (SR) is becoming an increasingly significant component of many firms’ strategic planning decisions. Research has shown that consumers tend to reward socially responsible behavior. However, there has been little testing of the construct in the hospitality industry. Additionally, when other important variables that influence consumer brand loyalty are considered, will brand social responsibility image (BSRI) still play a significant role? This study investigates the importance of SR and its impact on brand loyalty, relative to product quality and service quality in the quick-service restaurant industry. The authors were also interested to learn whether BSRI impacted consumers' image of product and service quality. It was found that BSRI had a positive impact on brand loyalty, product quality, and service quality. However, product quality was a significantly stronger predictor of brand loyalty than BSRI. Where the vast majority of studies of SR have utilized scenario analysis of hypothetical firms, this study utilizes consumers' perceptions of a real-world firm.

Coral reef habitat maps derived from a high-spatial-resolution multi-spectral satellite image using object based image analysis

Coral reef maps at various spatial scales and extents are needed for mapping, monitoring, modelling, and management of these environments. High spatial resolution satellite imagery, pixel <10 m, integrated with field survey data and processed with various mapping approaches, can provide these maps. These approaches have been accurately applied to single reefs (10-100 km**2), covering one high spatial resolution scene from which a single thematic layer (e.g. benthic community) is mapped. This article demonstrates how a hierarchical mapping approach can be applied to coral reefs from individual reef to reef-system scales (10-1000 km**2) using object-based image classification of high spatial resolution images guided by ecological and geomorphological principles. The approach is demonstrated for three individual reefs (10-35 km**2) in Australia, Fiji, and Palau; and for three complex reef systems (300-600 km**2) one in the Solomon Islands and two in Fiji. Archived high spatial resolution images were pre-processed and mosaics were created for the reef systems. Georeferenced benthic photo transect surveys were used to acquire cover information. Field and image data were integrated using an object-based image analysis approach that resulted in a hierarchically structured classification. Objects were assigned class labels based on the dominant benthic cover type, or location-relevant ecological and geomorphological principles, or a combination thereof. This generated a hierarchical sequence of reef maps with an increasing complexity in benthic thematic information that included: 'reef', 'reef type', 'geomorphic zone', and 'benthic community'. The overall accuracy of the 'geomorphic zone' classification for each of the six study sites was 76-82% using 6-10 mapping categories. For 'benthic community' classification, the overall accuracy was 52-75% with individual reefs having 14-17 categories and reef systems 20-30 categories. We show that an object-based classification of high spatial resolution imagery, guided by field data and ecological and geomorphological principles, can produce consistent, accurate benthic maps at four hierarchical spatial scales for coral reefs of various sizes and complexities.

Circumarctic wetland dataset based on ENVISAT ASAR Global Monitoring Mode with links to geotiff image and NetCDF files (2005-01 to 2011-12)

A circumpolar representative and consistent wetland map is required for a range of applications ranging from upscaling of carbon fluxes and pools to climate modelling and wildlife habitat assessment. Currently available data sets lack sufficient accuracy and/or thematic detail in many regions of the Arctic. Synthetic aperture radar (SAR) data from satellites have already been shown to be suitable for wetland mapping. Envisat Advanced SAR (ASAR) provides global medium-resolution data which are examined with particular focus on spatial wetness patterns in this study. It was found that winter minimum backscatter values as well as their differences to summer minimum values reflect vegetation physiognomy units of certain wetness regimes. Low winter backscatter values are mostly found in areas vegetated by plant communities typically for wet regions in the tundra biome, due to low roughness and low volume scattering caused by the predominant vegetation. Summer to winter difference backscatter values, which in contrast to the winter values depend almost solely on soil moisture content, show expected higher values for wet regions. While the approach using difference values would seem more reasonable in order to delineate wetness patterns considering its direct link to soil moisture, it was found that a classification of winter minimum backscatter values is more applicable in tundra regions due to its better separability into wetness classes. Previous approaches for wetland detection have investigated the impact of liquid water in the soil on backscatter conditions. In this study the absence of liquid water is utilized. Owing to a lack of comparable regional to circumpolar data with respect to thematic detail, a potential wetland map cannot directly be validated; however, one might claim the validity of such a product by comparison with vegetation maps, which hold some information on the wetness status of certain classes. It was shown that the Envisat ASAR-derived classes are related to wetland classes of conventional vegetation maps, indicating its applicability; 30% of the land area north of the treeline was identified as wetland while conventional maps recorded 1-7%.

Impact of financial crisis on earnings management in listed companies of Portugal and UK

Firm’s financial information is essential to stakeholders’ decision making. Although not always financial statements show the firm’s real image. This study examines listed firms from Portugal and UK. Firms have different purposes to manipulate earnings: some strive for influencing investors’ perception about a particular company, some try to provide better position for gaining finance from credit institutions or paying less tax to tax authorities. Usually, this behaviour is induced when firms have financial problems. Consequently, the study also aims to see the impact of financial crisis on earnings management. We try to answer question how does extent of firms’ involvement in earnings management change when the world undergoes financial crisis. Furthermore, we also compare two countries with different legal forces in terms of quality of accounting to see the main differences. We used a panel data methodology to analyse financial data from 2004 till 2014 of listed firms from Portugal and UK. Beneish (1999) model was applied to categorize manipulator and non-manipulator firms. Analysing accounting information according to Beneish’s ratios, findings suggest that financial crisis had certain impact on firms’ tendency to manipulate financial results in UK although it is not statistically significant. Moreover, besides the differences between Portugal and UK, results contradict the common view of legal systems’ quality, as UK firms tend to apply more accounting techniques for manipulation than the Portuguese ones. Our main results also confirm that some UK firms manipulate ratios of receivables’ days, asset quality index, depreciation index, leverage, sales and general administrative expenses whereas Portuguese firms manipulate only receivables’ days. Finally, we also find that the main reason to manipulate results is not to influence the cost of obtained funds neither to minimize tax burden since net profit does not explain the ratios used in the Beneish model. Results suggest that the main concern to listed firms manipulate results is to influence financial investors perception.

Mosaic image of the artificial light produced by Berlin on the night of September 11, 2010 observed from an altitude of 10,000 ft

Aerial observations of light pollution can fill an important gap between ground based surveys and nighttime satellite data. Terrestrially bound surveys are labor intensive and are generally limited to a small spatial extent, and while existing satellite data cover the whole world, they are limited to coarse resolution. This paper describes the production of a high resolution (1 m) mosaic image of the city of Berlin, Germany at night. The dataset is spatially analyzed to identify themajor sources of light pollution in the city based on urban land use data. An area-independent 'brightness factor' is introduced that allows direct comparison of the light emission from differently sized land use classes, and the percentage area with values above average brightness is calculated for each class. Using this methodology, lighting associated with streets has been found to be the dominant source of zenith directed light pollution (31.6%), although other land use classes have much higher average brightness. These results are compared with other urban light pollution quantification studies. The minimum resolution required for an analysis of this type is found to be near 10 m. Future applications of high resolution datasets such as this one could include: studies of the efficacy of light pollution mitigation measures, improved light pollution simulations, economic and energy use, the relationship between artificial light and ecological parameters (e.g. circadian rhythm, fitness, mate selection, species distributions, migration barriers and seasonal behavior), or the management of nightscapes. To encourage further scientific inquiry, the mosaic data is freely available at Pangaea.

Monitoring of Dynamic Bridge Behaviour Using Digital Image Correlation

Bridges are a critical part of North America’s transportation network that need to be assessed frequently to inform bridge management decision making. Visual inspections are usually implemented for this purpose, during which inspectors must observe and report any excess displacements or vibrations. Unfortunately, these visual inspections are subjective and often highly variable and so a monitoring technology that can provide quantitative measurements to supplement inspections is needed. Digital Image Correlation (DIC) is a novel monitoring technology that uses digital images to measure displacement fields without any contact with the bridge. In this research, DIC and accelerometers were used to investigate the dynamic response of a railway bridge reported to experience large lateral displacements. Displacements were estimated using accelerometer measurements and were compared to DIC measurements. It was shown that accelerometers can provide reasonable estimates of displacement for zero-mean lateral displacements. By comparing measurements in the girder and in the piers, it was shown that for the bridge monitored, the large lateral displacements originated in the steel casting bearings positioned above the piers, and not in the piers themselves. The use of DIC for evaluating the effectiveness of rehabilitation of the LaSalle Causeway lift bridge in Kingston, Ontario was also investigated. Vertical displacements were measured at midspan and at the lifting end of the bridge during a static test and under dynamic live loading. The bridge displacements were well within the operating limits, however a gap at the lifting end of the bridge was identified. Rehabilitation of the bridge was conducted and by comparing measurements before and after rehabilitation, it was shown that the gap was successfully closed. Finally, DIC was used to monitor the midspan vertical and lateral displacements in a monitoring campaign of five steel rail bridges. DIC was also used to evaluate the effectiveness of structural rehabilitation of the lateral bracing of a bridge. Simple finite element models are developed using DIC measurements of displacement. Several lessons learned throughout this monitoring campaign are discussed in the hope of aiding future researchers.

Crisis communication in politics: forgiveness as image restoration tool

Crisis communication is a widely treated field. There are lot of works and guides which provide helpful information in order to face crisis situations successfully (Alcat, 2005, Benoit, 1997) and articles about case studies (Nespereira, 2014, Blaney y Benoit 2001). Nonetheless, most of times, these guides are focused on business or corporations (Abeler, 2010) and there are not such information about crisis communications in politics (Gaspar e Ibeas, 2015). The field is smaller if we speak about forgiveness as restoration image tool in politics (Harris 2006). Despite all, we live in “forgiveness era” as Krauze said (1998) where people demand to politicians to apologize when they have mistakes (Harris et al. 2006:716). So, we will try to make an approach to forgiveness in politics as a image restoration tool and analyze its capabilities in order to face crisis management.

Image classification accuracy from LANDSAT data for tropical rain forest in Sumatra: An evaluation of ERDAS imagine software

Abstract not available

New developments in UAV remote sensing for pest management and the implications for cotton

Efficient crop monitoring and pest damage assessments are key to protecting the Australian agricultural industry and ensuring its leading position internationally. An important element in pest detection is gathering reliable crop data frequently and integrating analysis tools for decision making. Unmanned aerial systems are emerging as a cost-effective solution to a number of precision agriculture challenges. An important advantage of this technology is it provides a non-invasive aerial sensor platform to accurately monitor broad acre crops. In this presentation, we will give an overview on how unmanned aerial systems and machine learning can be combined to address crop protection challenges. A recent 2015 study on insect damage in sorghum will illustrate the effectiveness of this methodology. A UAV platform equipped with a high-resolution camera was deployed to autonomously perform a flight pattern over the target area. We describe the image processing pipeline implemented to create a georeferenced orthoimage and visualize the spatial distribution of the damage. An image analysis tool has been developed to minimize human input requirements. The computer program is based on a machine learning algorithm that automatically creates a meaningful partition of the image into clusters. Results show the algorithm delivers decision boundaries that accurately classify the field into crop health levels. The methodology presented in this paper represents a venue for further research towards automated crop protection assessments in the cotton industry, with applications in detecting, quantifying and monitoring the presence of mealybugs, mites and aphid pests.

Desserte ferroviaire à grande vitesse et tourisme : entre accessibilité, image et outil de coordination

National audience

Efecto determinante de la motivación de viaje sobre la imagen de destino en turistas de ocio a un destino urbano: El caso de Monterrey, México. Una aproximación por medio de mínimos cuadrados parciales (PLS) = Determinant effect of travel motivation on the destination image of leisure tourist in an urban destination: the case of Monterrey, México. An approach through partial least squares (PLS)

Los turistas urbanos se caracterizan por ser uno de los segmentos de mayor crecimiento en los mercados turísticos actuales. Monterrey (México), uno de los principales destinos urbanos del país, ha apostado en la actualidad por mejorar su competitividad. Esta investigación se propuso encontrar evidencia acerca de la relación causal de la motivación de viaje sobre la imagen percibida del destino, dos variables importantes por su influencia en la satisfacción de los visitantes. Una revisión de la literatura permitió proponer constructos teóricos integrados en un instrumento para la recogida de datos vía encuesta a una muestra representativa. Por medio del método de regresión y ecuaciones estructurales por mínimos cuadrados parciales (PLS), se identificaron los componentes principales de ambas variables y se obtuvo un modelo explicativo de la imagen percibida del destino en función de la motivación de viaje. Finalmente, se emiten recomendaciones para la gestión del destino urbano en función de los resultados obtenidos. ABSTRACT: Abstract Urban tourists are recognized as one of the fastest growing segments in today’s tourism markets. Monterrey, Mexico, one of the main urban destinations in the country aims at improving its competitiveness. This research work had the purpose of finding evidence on the causal relationship between travel motivation and destination image, two important variables because of their influence on visitors’ satisfaction. A literature review enabled the proposal of a research instrument with theoretically based constructs to gather data through survey from a representative sample. Using regression and structural equations modelling by partial least squares (pls) a set of main components of both variables were identified thus enabling the obtention of a explanatory model of destination image in terms of travel motivations. Finally based on the results some recommendations of tourism management are given.