• Journal of the Korean Society of Marine Environment & Safety
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• v.18 no.5
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• pp.496-504
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• 2012

In the field of environmental protection, close co-operation between Contracting Parties is strongly required and the reporting obligation under MARPOL 73/78 is playing an important role as a part of international co-operation for the environmental protection. In this paper, I review the meaning of reporting obligation under MARPOL 73/78 from the perspective of the international law, and investigate the status of implementation for the reporting obligation. For this purpose, I analyze status of implementation for last 10 years from 2001 to 2010 regarding reporting obligations under MARPOL 73/78 in accordance with MEPC/Circ.318. Finally, I suggest the way forward to improve Contracting Parties' compliance with reporting obligations through this analysis.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.5 no.2
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• pp.247-268
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• 2011

Due to the application-specific nature of wireless sensor networks, the sensitivity to such a requirement as data reporting interval varies according to the type of application. Such considerations require an application-specific, parameter tuning paradigm allowing us to maximize energy conservation prolonging the operational network lifetime. In this paper, we propose a reporting interval adaptive, sensor control platform for energy-saving data gathering in wireless sensor networks. The ultimate goal is to extend the network lifetime by providing sensors with high adaptability to application-dependent or time-varying, reporting interval requirements. The proposed sensor control platform is based upon a two phase clustering (TPC) scheme which constructs two types of links within each cluster - namely, direct link and relay link. The direct links are used for control and time-critical, sensed data forwarding while the relay links are used only for multi-hop data reporting. Sensors opportunistically use the energy-saving relay link depending on the user reporting, interval constraint. We present factors that should be considered in deciding the total number of relay links and how sensors are scheduled for sensed data forwarding within a cluster for a given reporting interval and link quality. Simulation and implementation studies demonstrate that the proposed sensor control platform can help individual sensors save a significant amount of energy in reporting data, particularly in dense sensor networks. Such saving can be realized by the adaptability of the sensor to the reporting interval requirements.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.1
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• pp.58-73
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• 2014

As is well known, cooperative sensing can significantly improve the sensing accuracy as compared to local sensing in cognitive radio networks (CRNs). However, a large number of cooperative secondary users (SUs) reporting their local detection results to the fusion center (FC) would cause much overhead, such as sensing delay and energy consumption. In this paper, we propose a fast cooperative sensing scheme, called double threshold fusion (DTF), to reduce the sensing overhead while satisfying a given sensing accuracy requirement. In DTF, FC respectively compares the number of successfully received local decisions and that of failed receptions with two different thresholds to make a final decision in each reporting sub-slot during a sensing process, where cooperative SUs sequentially report their local decisions in a selective fashion to reduce the reporting overhead. By jointly considering sequential detection and selective reporting techniques in DTF, the overhead of cooperative sensing can be significantly reduced. Besides, we study the performance optimization problems with different objectives for DTF and develop three optimum fusion rules accordingly. Simulation results reveal that DTF shows evident performance gains over an existing scheme.

• The Journal of Industrial Distribution & Business
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• v.7 no.4
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• pp.5-9
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• 2016

Purpose - The purpose of this paper is to get a clear concept about intellectual capital and reports on intellectual capital in different entities based on the literature review. Research design, data, and methodology - This study was mainly written in a way of descriptive research. The current studies deal with the theoretical and reporting aspects on intellectual capital. Thus, this research is developed on the basis of previous descriptive and empirical research papers. Results - This study finds that intellectual capital is the combination of human capital, structural capital and relational capital but there is no unique measurement system or process to define intellectual capital. The findings also indicates that the measurement for intellectual capital varies based on the measurement process, time period, firms, industries and country to country perspectives. It can be also observed that firms have the tendency not to disclose the intellectual capital information. Conclusions - This study recommends that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. Additionally, it suggests that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.399-409
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• 2021

This study examines whether oil and gas companies comply with the requirements of the International Financial Reporting Standards (IFRS) 6 on Exploration and Evaluation (E&E) of Mineral Resources. For this purpose, a comprehensive checklist divided into eight different parameters was prepared by including every requirement of IFRS 6. While building on the previous studies, the annual reports of the top five Indian and top five Global companies engaged in this business have been investigated in detail against the checklist using content analysis as the research method. Results show that a majority of the companies (both Indian as well as global companies) have not been complying with the requirements of IFRS 6. In five out of eight parameters the companies have not complied with even half of the requirements. The overall compliance ratio is as low as 41.54 percent and 43.68 percent for Indian and Global companies respectively. While analyzing the non-compliance, it has been observed that despite having distinct accounting standards, different kinds of companies are reporting differently. Thus, it is not in line or consistent with the goal of IFRS i.e., to establish a universal language for the companies to prepare the accounting statements. The research findings identify the exact area of non-compliance while citing the relevant paragraph number of IFRS 6.

• Asian Journal of Business Environment
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• v.7 no.2
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• Korean Journal of Child Studies
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• v.26 no.2
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• pp.243-256
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• 2005

The conduct of research in the area of child abuse and neglect is one of the most difficult tasks in social science research. One requirement for maltreatment research is knowledge of the type and amount of exposure to child abuse or neglect. This paper addressed methodological and ethical consideration that are especially pertinent to research about child maltreatment. Issues of the subject recruitment, informed consent, confidentiality, and reporting that arises in the course of carrying out such research were discussed. Additional work is needed to implement definitional, legal, and ethical guidelines for hose who study child abuse to help clarify some of the complexity inherent in work in this field.

• Safety and Health at Work
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• v.10 no.3
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• pp.389-392
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• 2019

When conducting an exposure assessment, the primary goal of the industrial hygienist is to fully characterize the worker's exposure during a work shift to compare it with an occupational exposure limit. This applies regardless of the duration of the work activity as an activity that is relatively short in duration can still present exposure in excess of the occupational exposure limit even when normalized over an 8-hr shift. This goal, however, is often impeded by the specification of a minimum sample volume in the published sampling method, which may prevent the sample from being collected or submitted for analysis. Removing the specification of minimum sample volume (or adjusting it from a requirement to a recommendation), in contrast, allows for a broader assessment of jobs that consist of short-duration and high-exposure activities and also eliminates the unnecessary practice of running sampling pumps in clean air to collect a specified, minimum volume.

• The KIPS Transactions:PartC
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• v.17C no.6
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• pp.459-464
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• 2010

Due to the application-specific nature of wireless sensor networks, the sensitivity to such a requirement as data reporting latency may vary depending on the type of applications, thus requiring application-specific algorithm and protocol design paradigms which help us to maximize energy conservation and thus the network lifetime. In this paper, we implement and evaluate a novel delay-adaptive sensor scheduling scheme for energy-saving data gathering which is based on a two phase clustering (TPC), in wireless sensor networks. The TPC is implemented on sensor Mote hardwares. With the help of TPC implemented, sensors selectively use direct links for control and forwarding time critical sensed data and relay links for data forwarding based on the user delay constraints given. Implementation study shows that TPC helps the sensors to increase a significant amount of energy while collecting sensed data from sensors in a real environment.

• Environmental and Resource Economics Review
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• v.17 no.4
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• pp.775-812
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• 2008

This paper provides a theoretical approach to the New Zealand's Catch-Balancing Regime (CBR) with a reporting requirement under the Individual Transferable Quota (ITQ) system. The enforcement strategy depicted draws on recent literature regarding practical applications of the Revelation Principle. New Zealand's use of CBR-specific instruments such as deemed values, remains to be improved. However, some of its features can constitute a valuable example for regulators seeking to improve their methods of dealing with issues as bycatch or overfishing in order to maintain Total Allowable Catch (TAC) levels under emerging ITQ systems. The enforcement strategy analyzed has the potential to provide a more sustainable and efficient management of the fish stock, reduce discarding and stabilize monitoring costs, while improving the level of reporting compliance.