2,227 research outputs found
A multi-site variational master equation approach to dissipative energy transfer
No full textUnitary transformations can allow one to study open quantum systems in situations for which standard, weak-coupling type approximations are not valid. We develop here an extension of the variational (polaron) transformation approach to open system dynamics, which applies to arbitrarily large exciton transport networks with local environments. After deriving a time-local master equation in the transformed frame, we go on to compare the population dynamics predicted using our technique with other established master equations. The variational frame dynamics are found to agree with both weak coupling and full polaron master equations in their respective regions of validity. In parameter regimes considered difficult for these methods, the dynamics predicted by our technique are found to interpolate between the two. The variational method thus gives insight, across a broad range of parameters, into the competition between coherent and incoherent processes in determining the dynamical behaviour of energy transfer networks.Peer reviewe
Akuntansi nazir
No full textLembaga nazir merupakan salah satu entitas filantropi Islam yang bergerak dalam bidang perwakafan. Esensi wakaf, yang pokoknya harus tetap terjaga dan berkembang, mengharuskan nazir mencari sumber daya lain untuk menutupi operasionalnya agar tetap eksis dan dapat mengelola dan mengembangkan aset-aset wakaf yang ada secara produktif. Kompetensi nazir tidak hanya sebatas memiliki pemahaman syar’i, tetapi juga harus memiliki kemampuan entrepreneurship (kewirausahaan) yang kuat dan dapat dibuktikan dengan adanya pertumbuhan aset-aset wakaf yang dikelolanya secara produktif. Di sisi lain, akuntansi nazir dapat tercermin dari penyajian laporan keuangan yang berpedoman pada Standar Akuntansi Keuangan (SAK) yang berlaku. Buku Akuntansi Nazir sangat memiliki nilai edukasi yang tinggi dalam penyajian laporan keuangan lembaga nazir. Buku ini tidak hanya mengajarkan cara penyajian akuntansi wakaf yang sesuai dengan PSAK 112 tentang “Akuntansi Wakaf”, tetapi juga mengajarkan bagaimana cara menyajikan dana nonwakaf yang dikelola sebagai sumber operasional lembaga nazir. Dengan demikian, akuntabilitas nazir bukan hanya pada pengelolaan aset wakaf saja, tetapi juga dana nonwakaf yang dikelola sebagai penunjang eksistensi lembaga nazir untuk mengelola dan mengembangkan harta benda wakaf
Conceptualizing and enabling circular economy through integrated thinking
No full textThis study investigates how companies can conceptualize and enable Circular Economy (CE) principles and opportunities through Integrated Reporting (IR) practices and, specifically, the principle of Integrated Thinking. To this aim, the study carries out an interventionist research-based case study about a small-sized agri-food company and applies Systems Thinking tools (namely a sub-system diagram and a stock and flow diagram). The findings demonstrate that IR concepts played a performative role, favoring a better understanding of the business domain and of CE-related activities and opportunities, also in the perspective of developing future strategies. Overall the research suggests that IR and CE may be jointly used but more research and emphasis on the principle of Integrated Thinking, particularly to facilitate decision-making, are recommended
Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison
No full textOver recent years, the Circular Economy (CE) has turned into a debated area worldwide as a way of achieving a more sustainable society. However, little is known about how companies can disclose CE-related activities in their corporate reporting. This paper aims to explore how and to what extent CE-related information is included in Integrated Reporting (IR) practices by promoting Sustainable Development Goals (SDGs). The study applies qualitative content analysis and thematic analysis approaches to explore the associations with CE, IR, the six capitals and SDGs. The institutional theory approach has been adopted to justify incorporating CE R-principles activities into IR practices. Multiple case study findings demonstrate that every case company minimum one time cites the CE R principle, while case companies seen to be more involved in the reduce (R1), reuse (R2) and recycle (R7) are engaged with IR practices and focussing on SDGs. Whereas coercive, normative, and mimetic isomorphism mechanism substantially impacts CE activities concerning IR practices, we can argue that mimetic isomorphisms need further investigation because no structures and frameworks are available. In terms of managerial implications, this study proposed a combined framework of CE and IR that provides a conceptual picture of how CE activities intermesh with the IR framework and the six capitals, both essential for the Sustainable Development (SD) agenda participation and value creation process of companies
Investigating the interplays between Integrated Reporting practices and Circular Economy disclosure
No full textPurpose – This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles,
concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities
and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related
information; (3) investigate through an exploratory case study the interplays between IR and CE.
Design/methodology/approach – Building on a theoretical analysis of the interplays between CE and IR,
this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and
extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study
developed according to an action research perspective.
Findings – Through textual content analysis, the study provides data on CE-related reporting practices for 74
organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role
played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles
support the analysis and the (re)presentation of CE-related information.
Research limitations/implications – Content analysis is used to explore how and to what extent
companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single
exploratory case study is used.
Practical implications –This article advocates to embed CE data into integrated reports and according to IR
principles. The exploratory case study offers useful insights and examples.
Originality/value – This work represents one of the first studies advocating and exploring the interplays
between CE and IR. Additionally, this study aids in the development of a more standardized and established
terminology for CE research and reporting practices
CAN IMMERSIVE VIRTUAL ENVIRONMENTS MAKE THE DIFFERENCE IN TRAINING INDUSTRIAL OPERATORS?
No full text
Operator training simulators in virtual reality environment for process operators: a review
No full textGiven the factors such as safety, profitability, and environmental concerns at stake, operator training is an everlasting and vital process in the process industry. An inevitable need for skilled operators in the chemical industry leads to search for novel and effective training methodologies. Consequently, dynamic simulation techniques have been considered as a tool to educate and train inexperienced personnel as expected by the industry. Traditional training methodologies are hardly sufficient to instruct the operators for seldom-occurring perilous situations. Conventional operator training simulators (OTS) are generally effective, but they lack to give operators the actual feel of the scenarios. Training effectiveness can be enhanced by providing operators with a sense of realism. Therefore, integration of OTS with virtual reality (VR-OTS) certainly comes out to be an alternative. VR-OTS can replicate emergency conditions, accidents, and investigate safety protocols. In this work, we discuss the need for virtual reality (VR) in OTS, merits of VR-OTS, and the role of training assessment methods. Contributions of OTS Authors’ in process industry from year 2000 to mid-2017 are reviewed and discussed extensively. The review shows that VR-OTS provides tangible benefits over its conventional counterparts in terms of improved safety of plant, increased productivity, and environmental protection. Finally, this paper outlines future scopes that the current researcher may consider to focus for the increased and improved VR-OTS usage
Global approaches to solving recognition problems of noisy images, 1989
No full textAn important problem in the area of pattern recognition is automatic detection of certain pre-assigned elements of an image distorted by noise. In this research, a global ap proach will be used. One such approach is to use an optimal smoothing algorithm which depends on efficient dynamic programming computational techniques. The basic purpose of this research is to make this dynamic programming process efficient in terms of storage requirement and computational effort. Our goal, using the objective function, is to find an optimal order of optimization and then design an effi cient computational technique. Two global techniques will be presented in this paper. Included is a graph-searching technique and the above men tioned technique using dynamic programming. Emphasis will be on the development of an algorithm using dynamic program ming. I wish to express ray deepest appreciation and sincere gratitude to those who have contributed their time, energy, and support to make this study possible. Thanks are especially due Dr. Warsi, Nazir A. , my thesis advisor. His instruction, suggestions, and patience were essential to the completion of this thesi s. Further thanks are also due Nasa Langley for providing financial, technical, and general support to help make this study possible. Special thanks are offered to Mr. Micheal Goode, Technical Monitor, for his technical support and to Dr. Samuel E. Massenberg, University Affairs Officer, for his general support
- …
