scholarly journals Universities’ Intellectual Capital Report: The Formation Concept, Analytical Capabilities under Stakeholders Management Decisions-Making

2020 ◽  
Vol 7 (6) ◽  
pp. 40-54
Author(s):  
A. A. Vakhrushina ◽  
M. A. Vakhrushina
Keyword(s):  
Intellectual Capital ◽  
Practical Importance ◽  
Economic Life ◽  
Effective Management ◽  
Ministry Of Education ◽  
Systematic Analysis ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Wide Range ◽  
Russian Universities

The modern trends in the socio-economic life, educational and research spheres lead to the increased attention of universities to the more effective management of available resources, as well as high-quality and relevant disclosure of information in their public reporting to the interested parties. Under the circumstances, the intellectual capital (IC) components become key objects in the management accounting systems, and the IC report may become one of the main engines to achieve the transparent information which can raise the interest of stakeholders. The analysis of this practice clarified the discussion points and helped to develop conceptual guidelines for the preparation of the IC report for Russian universities. There have been used the following methods to solve the problem, such as quantitative-systematic analysis, semantic grouping of results and logical relationships. The developed methodology for analyzing the report on IC universities has a certain practical importance. Such methodology also includes methods of financial and management analysis. The formulated recommendations are intended for a wide range of stakeholders, the leadership of the Russian Ministry of Education and Science and higher education institutions.

scholarly journals The role of management accounting systems in the development of intellectual capital

2017 ◽  
Vol 18 (2) ◽  
pp. 286-315 ◽  
Author(s):  
Jorge Casas Novas ◽  
Maria do Céu Gaspar Alves ◽  
António Sousa
Keyword(s):  
Organizational Performance ◽  
Intellectual Capital ◽  
Management Accounting ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
And Performance

Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

scholarly journals Recent Advances in Unmanned Aerial Vehicle Forest Remote Sensing—A Systematic Review. Part I: A General Framework

Forests ◽  
2021 ◽  
Vol 12 (3) ◽  
pp. 327 ◽  
Author(s):  
Riccardo Dainelli ◽  
Piero Toscano ◽  
Salvatore Filippo Di Gennaro ◽  
Alessandro Matese
Keyword(s):  
Remote Sensing ◽  
Unmanned Aerial Vehicle ◽  
Relevant Information ◽  
Forest Monitoring ◽  
Machine Learning Techniques ◽  
Planted Forests ◽  
Systematic Analysis ◽  
Aerial Photogrammetry ◽  
Wide Range ◽  
Aerial Vehicle

Natural, semi-natural, and planted forests are a key asset worldwide, providing a broad range of positive externalities. For sustainable forest planning and management, remote sensing (RS) platforms are rapidly going mainstream. In a framework where scientific production is growing exponentially, a systematic analysis of unmanned aerial vehicle (UAV)-based forestry research papers is of paramount importance to understand trends, overlaps and gaps. The present review is organized into two parts (Part I and Part II). Part II inspects specific technical issues regarding the application of UAV-RS in forestry, together with the pros and cons of different UAV solutions and activities where additional effort is needed, such as the technology transfer. Part I systematically analyzes and discusses general aspects of applying UAV in natural, semi-natural and artificial forestry ecosystems in the recent peer-reviewed literature (2018–mid-2020). The specific goals are threefold: (i) create a carefully selected bibliographic dataset that other researchers can draw on for their scientific works; (ii) analyze general and recent trends in RS forest monitoring (iii) reveal gaps in the general research framework where an additional activity is needed. Through double-step filtering of research items found in the Web of Science search engine, the study gathers and analyzes a comprehensive dataset (226 articles). Papers have been categorized into six main topics, and the relevant information has been subsequently extracted. The strong points emerging from this study concern the wide range of topics in the forestry sector and in particular the retrieval of tree inventory parameters often through Digital Aerial Photogrammetry (DAP), RGB sensors, and machine learning techniques. Nevertheless, challenges still exist regarding the promotion of UAV-RS in specific parts of the world, mostly in the tropical and equatorial forests. Much additional research is required for the full exploitation of hyperspectral sensors and for planning long-term monitoring.

scholarly journals Human Plasma and Recombinant Hemopexins: Heme Binding Revisited

2021 ◽  
Vol 22 (3) ◽  
pp. 1199
Author(s):  
Elena Karnaukhova ◽  
Catherine Owczarek ◽  
Peter Schmidt ◽  
Dominik J. Schaer ◽  
Paul W. Buehler
Keyword(s):  
Protein S ◽  
Soret Band ◽  
Cell System ◽  
Size Exclusion ◽  
Heme Binding ◽  
Systematic Analysis ◽  
Molar Ratios ◽  
Recombinant Production ◽  
Wide Range ◽  
Exclusion Chromatography

Plasma hemopexin (HPX) is the key antioxidant protein of the endogenous clearance pathway that limits the deleterious effects of heme released from hemoglobin and myoglobin (the term “heme” is used in this article to denote both the ferrous and ferric forms). During intra-vascular hemolysis, heme partitioning to protein and lipid increases as the plasma concentration of HPX declines. Therefore, the development of HPX as a replacement therapy during high heme stress could be a relevant intervention for hemolytic disorders. A logical approach to enhance HPX yield involves recombinant production strategies from human cell lines. The present study focuses on a biophysical assessment of heme binding to recombinant human HPX (rhHPX) produced in the Expi293FTM (HEK293) cell system. In this report, we examine rhHPX in comparison with plasma HPX using a systematic analysis of protein structural and functional characteristics related to heme binding. Analysis of rhHPX by UV/Vis absorption spectroscopy, circular dichroism (CD), size-exclusion chromatography (SEC)-HPLC, and catalase-like activity demonstrated a similarity to HPX fractionated from plasma. In particular, the titration of HPX apo-protein(s) with heme was performed for the first time using a wide range of heme concentrations to model HPX–heme interactions to approximate physiological conditions (from extremely low to more than two-fold heme molar excess over the protein). The CD titration data showed an induced bisignate CD Soret band pattern typical for plasma and rhHPX versions at low heme-to-protein molar ratios and demonstrated that further titration is dependent on the amount of protein-bound heme to the extent that the arising opposite CD couplet results in a complete inversion of the observed CD pattern. The data generated in this study suggest more than one binding site in both plasma and rhHPX. Furthermore, our study provides a useful analytical platform for the detailed characterization of HPX–heme interactions and potentially novel HPX fusion constructs.

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

Legal aspects of the brand protection in Ukraine and world

2020 ◽  
pp. 133-143
Author(s):  
Ivanna Babetska
Keyword(s):  
Public Relations ◽  
Practical Importance ◽  
Legal Protection ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Scientific Article ◽  
Protection Mechanism ◽  
Brand Protection ◽  
Wide Range ◽  
International Regulations

Purpose. The purpose of the scientific article is to establish the ratio of the meanings of the concepts "trademark", "brand" and "well-known" trademark and then to characterize their common and distinctive features. Indicate the gaps in current legislation and the need to refine certain rules in this aspect to determine the aspects of protection and protection of the brand. Methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, dialectical, logical-semantic, logical-normative, system-structural. Results: in the course of the conducted study, the main and optional components of the brand are determined, which make it possible to determine the features of its legal protection. It has been proved that despite a fairly wide range of domestic and international regulations, there are certain shortcomings of the brand protection mechanism. Originality. The study found that a trademark differs from a brand in that a trademark is a designation that is only the basis of the brand, as for the trademark are not essential such properties of the designation as a certain level of information among consumers and quality as a basis. gaining a reputation; the concept of "brand" is an evaluative, conditional concept, and therefore its consolidation at the regulatory level is impractical. It is sufficient to establish the factors on the basis of which the trademark can be considered "well known". A "well-known" trademark is a designation that is familiar to a wide range of consumers through its use to designate certain goods. Practical importance. The results of the study can be used in law-making activities for the purpose of legal regulation of public relations in the sphere of legal protection of the brand.

Financial support for universities in the top of Project 5–100 and its impact on the quality of education

2021 ◽  
Vol 23 (2) ◽  
pp. 83-87
Author(s):  
ALEXANDER KVASHIN ◽  
Keyword(s):  
Research And Development ◽  
Financial Management ◽  
Global Market ◽  
Point Of View ◽  
Educational Services ◽  
Ministry Of Education ◽  
Financial Condition ◽  
University Funding ◽  
Russian Universities

Analysis of the main trends in the development of the market for higher education services, affecting the transformation of university financing models, shows that improving the quality of educational services in Russian universities directly depends on an increase in the share of revenues received from research and development, as well as the ability of universities to present the results of their research and development in the form of a complete product from a marketing point of view and build a competent strategy for promoting innovations in the market. In the context of creating a long-term strategy for increasing the competitive advantages of leading universities, the author pays special attention to Project 5–100 of the Ministry of Education and Science of the Russian Federation, the purpose of which is to maximize the competitive position of a group of leading Russian universities in the global market of educational services and research programs. It is noted that university funding comes from various sources, while budgetary revenues dominate the structure of income, and the reduction in budgetary provision significantly affects the financial condition of Russian universities. The author comes to the conclusion that the forms and mechanisms of financial management of universities and research organizations are not strictly regulated, they independently choose the sources of funding.

EXPRESS: On the Limit of Detection in Infrared Spectroscopic Imaging

2021 ◽  
pp. 000370282110509
Author(s):  
Laurin Lux ◽  
Yamuna Dilip Phal ◽  
Pei-Hsuan Hsieh ◽  
Rohit Bhargava
Keyword(s):  
Limit Of Detection ◽  
Protein Microarray ◽  
Spectroscopic Imaging ◽  
Single Frequency ◽  
Systematic Analysis ◽  
Protein Mass ◽  
Ir Imaging ◽  
Wide Range ◽  
Ft Ir ◽  
Processing Techniques

Infrared (IR) spectroscopic imaging instruments’ performance can be characterized and optimized by an analysis of their limit of detection (LoD). Here we report a systematic analysis of the LoD for Fourier transform IR (FT-IR) and discrete frequency IR (DFIR) imaging spectrometers. In addition to traditional measurements of sample and blank data, we propose a decision theory perspective to pose the determination of LoD as a binary classification problem under different assumptions of noise uniformity and correlation. We also examine three spectral analysis approaches, namely absorbance at a single frequency, sum of absorbance over selected frequencies and total spectral distance – to suit instruments that acquire discrete or contiguous spectral bandwidths. The analysis is validated by refining the fabrication of a bovine serum albumin protein microarray to provide eight uniform spots from 2.8 nL of solution for each concentration over a wide range (0.05 -10 mg/mL). Using scanning parameters that are typical for each instrument, we estimate a LoD of 0.16 mg/mL and 0.12 mg/mL for widefield and line scanning FT-IR imaging systems, respectively, usingthespectraldistanceapproach,and0.22mg/mLand0.15mg/mL using an optimal set of discrete frequencies. As expected, averaging and the use of post-processing techniques such as minimum noise fraction (MNF) transformation results in LoDs as low as 0.075 mg/mL that correspond to a spotted protein mass of 112 fg/pixel. We emphasize that these measurements were conducted at typical imaging parameters for each instrument and can be improved using the usual trading rules of IR spectroscopy. This systematic analysis and methodology for determining the LoD can allow for quantitative measures of confidence in imaging an analyte’s concentration and a basis for further improving IR imaging technology.

The use of «coasorption» concept while describing the effect of coagulants on the wastewater aqua systems

2021 ◽  
pp. 33-39
Author(s):  
Е.В. Алексеев
Keyword(s):  
Wastewater Treatment ◽  
Industrial Wastewater ◽  
Practical Importance ◽  
Quantitative Relationship ◽  
Synthetic Dyes ◽  
Pollutant Concentrations ◽  
Wide Range ◽  
Complex Chemical Composition ◽  
The One ◽  
Raw Wastewater

Широкое распространение реагентного коагулирования в технологии очистки природных и промышленных сточных вод обусловлено, с одной стороны, сложностью химического состава и фазово-дисперсного состояния их аквасистем, с другой – многофакторностью действия на них коагулянтов. Рассмотрены основные механизмы взаимодействия коагулянтов и загрязняющих веществ на примере очистки промышленных сточных вод, содержащих органические вещества (поверхностно-активные вещества и синтетические красители). Физико-химическое понятие «коагуляция» отражает только один из механизмов действия коагулянтов на загрязнители. Принятые в настоящее время технологические показатели «доза коагулянта» и «удельная доза коагулянта» также не отражают многообразие взаимодействий загрязняющих веществ с солями коагулянтов и не привязаны к результату коагулирования. Это обусловливает трудность описания совокупного действия физико-химических процессов при добавлении коагулянтов в очищаемые воды и его количественной оценки. Решение проблемы возможно введением понятия «коасорбция», определяющего многофакторность взаимодействия коагулянтов с загрязняющими веществами в процессах очистки сточных вод коагулированием, и технологического показателя «удельная коасорбция», устанавливающего количественную взаимосвязь между величинами загрязняющих веществ в исходной и очищенной воде с дозой коагулянта. Графически представлены функции удельной коасорбции в форме изотерм коасорбции для двух типов поверхностно-активных веществ и синтетических красителей. На основании результатов анализа особенностей изотерм показано, что они отражают разные механизмы взаимодействия коагулянтов и загрязняющих веществ. Использование коасорбции как технологического понятия способствует выявлению механизмов взаимодействия загрязняющих веществ с коагулянтом и созданию наилучших условий для осуществления процесса коагулирования. Функциональное описание изотерм коасорбции позволяет экстраполировать результаты пробного коагулирования в широком интервале концентраций загрязняющих веществ. Практическое значение изотерм удельной коасорбции состоит в возможности определения доз реагентов при коагулировании воды по начальному содержанию загрязняющих веществ и требуемому в очищенных водах. The widespread use of chemical coagulation in purification of natural water and industrial wastewater is due, on the one hand, to the complex chemical composition and phase-disperse state of their aqua systems, and on the other hand, to the multifactorial effect of coagulants on them. The main mechanisms of interaction between coagulants and pollutants are considered through the example of industrial wastewater treatment containing organic substances (surfactants and synthetic dyes). The physicochemical term «coagulation» reflects only one of the mechanisms of the effect of coagulants on pollutants. The currently accepted process parameters «dose of coagulant» and «specific dose of coagulant» do not reflect the variety of interactions of pollutants with coagulant salts either, and are not linked to the result of coagulation. This makes it difficult to describe the collective effect of physicochemical processes while adding coagulants to the treated water and to quantify it. The solution to the problem is possible introducing the concept of «coasorption» that determines the multifactorial origin of the interaction of coagulants and pollutants in the processes of wastewater treatment by coagulation; and the process parameter «specific coasorption» that establishes a quantitative relationship between the concentrations of pollutants in raw wastewater and effluent with a dose of coagulant. The specific coasorption functions are graphically presented in the form of coasorption isotherms for two types of surfactants and synthetic dyes. Based on the results of the analysis of the features of the isotherms, it is shown that they reflect different mechanisms of interaction between coagulants and pollutants. The use of coasorption as a technological concept provides for identifying the mechanisms of interaction of pollutants with a coagulant and establishing the best conditions for the coagulation process. The functional description of the coasorption isotherms allows extrapolating the results of trial coagulation in a wide range of pollutant concentrations. The practical importance of specific coasorption isotherms provides for determining the dosages of chemicals during coagulation of water based on the initial concentration of pollutants and effluent standard.

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