4,511 research outputs found

    Prolog+CG: A Maintainer's Perspective

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     Prolog+CG is an implementation of Prolog with Conceptual Graphs as first-class datastructures, on a par with terms. As such, it lends itself well to applications in which reasoning with Conceptual Graphs and/or ontologies plays a role. It  as originally developed by Prof. Dr. Adil Kabbaj, who in 2004 turned over maintainership of Prolog+ CG to the present  author. In this paper, Prolog+CG is described in terms of its history, evolution, and maintenance. A special web-enabled version of Prolog+CG is also described. Possible interoperability with CGIF and the CharGer tool are explored. Finally, we offer some general observations about the tenets that make Prolog+CG a success.</p

    [[alternative]]Effects of Tai-Chi on Health Related Physical Fitness and Balanceof Senior High School Students

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    [[abstract]]Effects of Tai-Chi on Health Related Physical Fitness and Balanceof Senior High School Students June 2006 Student: Li-Hua Tsai Advisor: Jung-Charng Lin The purpose of this study was to investigate eight weeks Tai Chi Class of senior high school students on health related physical fitness and balance. Subjects were 60 male students of San-Min Senior High School in Taipei County. Tai Chi group (TCG) and Control group (CG) received Tai Chi practice and regular PE activity respectively. BMI, Sit and Reach, Stand Long Jumping, Sit Up, 1600 m run, dynamic balance and static balance tests were evaluated before and after eight week period. Significant level was set at .05. The results indicated that eight weeks of Tai Chi practice significantly improved all the investigated variables except of Body Mass Index (BMI). After eight weeks of training, TCG was significantly better than CG except for BMI. The study concluded that Tai Chi Class significantly improves health related physical fitness and balance ability. Besides, TCG was found to be more effective for improving health related physical fitness and balance than regular physical activity class. Key words: Tai Chi Chan, health related physical fitness, balance ability

    Voluntary corporate governance disclosure by post-apartheid South African corporations

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    Purpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure behaviour. Design/methodology/approach – The paper constructs a broad voluntary CG disclosure index containing 50 CG provisions from the 2002 King Report using a sample of 169 SA listed corporations from 2002 to 2006. The authors also conduct regression analysis to identify the main drivers of voluntary CG disclosure. Findings – The results suggest that while compliance with, and disclosure of, good CG practices varies substantially among the sampled companies, CG standards have generally improved over the five-year period examined. The authors also find that block ownership is negatively associated with voluntary CG disclosure, while board size, audit firm size, cross-listing, the presence of a CG committee, government ownership and institutional ownership are positively related to voluntary CG disclosure. Practical implications – These findings have important implications for policy-makers and regulators. Evidence of improving CG standards implies that efforts by various stakeholders at improving CG standards in SA companies have had some positive impact on CG practices of SA firms. However, the substantial variation in the levels of compliance implies that enforcement may need to be strengthened further. Originality/value – There is a dearth of evidence on the level of compliance with the King Report. This study fills this gap by providing evidence for the first time on the level of compliance achieved, as well as contributing generally to the literature on compliance with codes of good governance and voluntary disclosure.<br/

    Otimização de massas ceramicas Gres utilizando a metodologia Taguchi

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    Dissertação (mestrado) - Universidade Federal de Santa Catarina. Centro TecnologicoA metodologia Taguchi permite garantir a robustez das funções do produto, agindo sobre os parâmetros que influenciam o processo de fabricação, levando-se em consideração suas condições de utilização; ou seja, o produto robusto assegura o melhor compromisso desempenho/custo de utilização, portanto um produto mais competitivo. Assim, o trabalho em questão tem o objetivo de aplicar a metodologia estatística de delineamento de experimentos, proposta por Genichi Taguchi, para o caso de otimização de massas cerâmicas grés para revestimentos visando a obtenção de um produto robusto. O método experimental utilizado está baseado no processo tradicional da indústria cerâmica. Passando-se pelas etapas de estocagem, moagem, atomização, prensagem, secagem e sinterização dos corpos de prova que irão avaliar as características finais do produto. A utilização da estatística de desempenho e da função-perda, determina os caminhos para a qualidade a baixo custo dos produtos acabados, definindo assim, as melhores misturas que geram a massa cerâmica robusta

    Cg-TIMP, an inducible tissue inhibitor of metalloproteinase from the Pacific oyster Crassostrea gigas with a potential role in wound healing and defense mechanisms(1)

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    We have cloned and characterized a cDNA encoding Cg-TIMP, the first tissue inhibitor of metalloproteinase identified in mollusks. The isolated cDNA encodes a protein of 221 residues that has a domain organization similar to that of vertebrate TIMPs including a signal sequence, and the 12 cysteines characteristic of the TIMP signature. Analysis of Cg-TIMP expression in adult oyster tissues, by Northern blot and in situ hybridization, indicates that Cg-TIMP was only expressed in hemocytes which are the key components of defense mechanisms in mollusks. We also observed that Cg-TIMP mRNA accumulated during shell damage and bacterial challenge. This pattern of expression suggests that Cg-TIMP may be an important factor in wound healing and defense mechanisms.LR: 20061115; PUBM: Print; GENBANK/AF321279; JID: 0155157; 0 (DNA, Complementary); 0 (RNA, Messenger); 0 (TIMP protein, Crassostrea gigas); 0 (Tissue Inhibitor of Metalloproteinases); ppublishSource type: Electronic(1

    Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework

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    Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman. Design/Methodology/Approach: We employ one of the largest and extensive datasets to-date on CG, IG and EM in any developing country, consisting of a sample of 116 unique Omani listed corporations from 2001 to 2011 (i.e.,1,152 firm-year observations) and a broad CG index containing 72 CG provisions. We also employ a number of robust econometric models that sufficiently account for alternative CG/EM proxies and potential endogeneities. Findings: First, we find that, on average, better-governed corporations tend to engage significantly less in EM than their poorly-governed counterparts. Second, our evidence suggests that corporations that depict greater commitment towards incorporating Islamic religious beliefs and values into their operations through the establishment of an IG committee tend to engage significantly less in EM than their counterparts without such a committee. Finally and by contrast, we do not find any evidence that board size, audit firm size, the presence of a CG committee and board gender diversity have any significant relationship with the extent of EM. Originality: To the best of our knowledge, this is a first empirical attempt at examining the extent to which CG and IG structures may drive EM practices that explicitly seeks to draw new insights from a behavioural theoretical framework (i.e., behavioural theory of corporate boards and governance). Keywords: Corporate governance, Islamic governance, earnings management, behavioural theory, endogeneity, Oman. Paper type: Research pape
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