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Found 6674 publications

Sustainability assurance and internal auditing in emerging markets

Kenneth D'Silva Jeffrey Ridley Márta Konczos Szombathelyi

Publication Name: Corporate Governance

Publication Date: 2011-08-01

Volume: 11

Issue: 4

Page Range: 475-488

Description:

Purpose: Despite the increasing recognition that organizations should report on relevant sustainability matters, the importance and value to stakeholders of these reports being independently assured are not well appreciated. The objective of the paper is to underline that such assurance can be (and is) provided by the internal audit function and, in doing so, that function makes a significant contribution to effective corporate governance. Design/methodology/approach: Theoretical in nature, the paper makes reference to a few "real-world" illustrations. It is review in character and in a relatively systematic manner reviews key internal auditing professional standards-guidance in conjunction with prior theoretical and empirical research. Findings: The paper reinforces the argument that reporting of sustainability policies, practices and measures, without independent assurance, is of reduced value to stakeholders. The paper provides evidence to show how, despite the potential to do so, internal auditing has not always been promoted globally in this role. Research limitations/implications: The paper is limited to a theoretical consideration. There is potential for it to be enhanced by further empirical research demonstrating the value of independent internal auditing within sustainability programs and reporting. Originality/value: The paper is possibly the first to make explicit the linkage between the reporting of sustainability and the assurance of such reports. It should help make boards of organizations in emerging markets more aware of internal audit in relation to sustainability in terms of corporate responsibility and governance. © Emerald Group Publishing Limited.

Open Access: Yes

DOI: 10.1108/14720701111159299

HOSVD based image processing techniques

Szabolcs Sergyán András Rövid Lászlõ Szeidl Imre J. Rudas

Publication Name: Recent Researches in Artificial Intelligence Knowledge Engineering and Data Bases 10th Wseas International Conference on Artificial Intelligence Knowledge Engineering and Data Bases Aiked 11

Publication Date: 2011-06-17

Volume: Unknown

Issue: Unknown

Page Range: 297-302

Description:

In the framework of the paper an improved method for image resolution enhancement is introduced. The enhancement is performed through another representation domain, where the image function is expressed with the help of polylinear functions on higher order singular value decomposition (HOSVD) basis. The paper gives a detailed description on how to determine the polylinear functions corresponding to an image and how to process them in order to obtain a higher resolution image. Furthermore, the proposed approach and the Fourier-based approach will be compared from the point of view of their effectiveness.

Open Access: Yes

DOI: DOI not available

The past, the present and the future of online road vehicle diagnosis from car and scan tool communication perspective

Istvan Lakatos Jozsef Nagy

Publication Name: Advances in Transdisciplinary Engineering

Publication Date: 2023-09-15

Volume: 39

Issue: Unknown

Page Range: 52-58

Description:

In the luxury vehicle class, online internet connection has become a standard feature in the recent years. This process is likely to spread completely in all vehicle categories in the coming years. In the past, computer supported vehicle diagnostics started with On-Board Diagnostic (OBD) I standard in the late 1960's. This has been followed by OBD II in 1996, which allows a fully standardization regardless of vehicle manufacturer and models, based on a generic scan tool. Even its communication with the vehicle electronic architecture has been developed rapidly followed by the new technologies. This way of car analysis has been extended also for non-emission related functions. Online data collecting and analysis provides not only solutions in the car production and service but in its development process too. For example, it can help you to set realistic thresholds by defining an OBD strategy for many in-car systems and functions to avoid customer complaints, warranty costs and recalls afterwards. From predictive maintenance / repair perspective it is possible to monitor material properties, vibrations, damages potentials also in processes e.g. welding and soldering. The dynamic development of telecommunication and automotive technologies hand in hand will provide completely new ways for 'car to diagnostics back end' communication in the future without using a scan tool device and its physical in-vehicle interface.

Open Access: Yes

DOI: 10.3233/ATDE230419

Meta-level performance management of simulation of organizational information systems: The problem context state approach

László Muka Gabor Lencse

Publication Name: Infocommunications Journal

Publication Date: 2011-06-01

Volume: 3

Issue: 2

Page Range: 20-27

Description:

Simulation has become a frequently used tool for the analysis of ICT and BP systems and for fitting the features of these systems with each other and with the goals of the enterprise. For example, the change management of ERP (Enterprise Resource Planning) systems is a significant generator of the need for the common analysis of ICT/BP systems and the use of simulation may play crucial role in their analysis. The paper formulates the problem context state approach to the meta-level performance management of simulation in the form of efficiency management principles. The formulation is based on the investigation of the features of the dynamic behavior of problem contexts - using the 4-state and 2-state models of problem context types - for the common modeling and simulation of organizational ICT/BP systems. The process of the occurrence and elimination of the methodological gap is explained too.

Open Access: Yes

DOI: DOI not available

Unveiling the Future of FinTech: Exploring the Behavioral Intentions Behind FinTech Adoption

Vinkóczi Tamás Borbála Tamás Attila Kurucz Ewelina Idziak

Publication Name: Journal of Risk and Financial Management

Publication Date: 2025-10-01

Volume: 18

Issue: 10

Page Range: Unknown

Description:

In addition to the technological aspects of FinTech solutions, it is important to consider user willingness, particularly among the digitally savvy Generation Z. We conducted a survey in Hungary and Poland to gather information on young people’s use of FinTech applications and their attitudes towards FinTech services. In our research, we built on the already known technology adoption model (UTAUT) and combined it with an attitudinal study. To determine the factors that influence the propensity to use these services, we developed a hypothetical model and tested it with the results of the first round of the survey (n = 117). CB-SEM was used to investigate the relationship between attitudes, social influence, and intention to use behavior. The paper presents the significant relationship characteristics, model structure, and potential business applications of the results.

Open Access: Yes

DOI: 10.3390/jrfm18100546

Effective lane width analysis for autonomous trucks

Richard Nagy Mohammad Fahad

Publication Name: SN Applied Sciences

Publication Date: 2023-09-01

Volume: 5

Issue: 9

Page Range: Unknown

Description:

Lateral wander of autonomous truck can be further improved by optimizing the uniform wander. Increase in available lane width for the autonomous trucks can increase the performance efficiency of this mode. This research is based on finding the optimum, combination of lane width increment and asphalt layer thickness reduction among different scenarios. Therefore, In this research with assumed maximum lane width of 4.35 m, difference combination of lane width and asphalt layer thickness scenarios have been analyzed using finite element modelling in ABAQUS. Considering the base pavement width of 3.75 m, increment for each scenario is 15 cm and reduction in asphalt layer thickness is at 2 cm. Performance efficiency of each scenario is conducted while considering the initial construction costs and damage assessment for each scenario. Moreover, life cycle cost analysis (LCCA) is conducted for the base scenario and selected optimum scenario. Results show that increase in pavement width beyond 4.2 m, renders the scenarios uneconomical and thus, the scenario consisting of 4.2 m lane width and 16 cm asphalt layer thickness yield a maximum performance efficiency of 20% among all other alternatives. LCCA analysis shows that a difference in salvage value of 42 million Euros exists when compared with the base scenario. By selecting the optimum lane width of 4.2 m and asphalt layer thickness of 16 cm, Pavement lifetime can be further increased by 13 years with full depth reclamation used as maintenance intervention.

Open Access: Yes

DOI: 10.1007/s42452-023-05446-0

Simulating Noise, Vibration, and Harshness Advances in Electric Vehicle Powertrains: Strategies and Challenges

Ambrus Zelei Krisztián Horváth

Publication Name: World Electric Vehicle Journal

Publication Date: 2024-08-01

Volume: 15

Issue: 8

Page Range: Unknown

Description:

This study examines the management of noise, vibration, and harshness (NVH) in electric vehicle (EV) powertrains, considering the challenges of the automotive industry’s transition to electric drivetrains. The growing popularity of electric vehicles brings new NVH challenges as the lack of internal combustion engine noise makes drivetrain noise more prominent. The key to managing NVH in electric vehicle powertrains is understanding the noise from electric motors, inverters, and gear systems. Noise from electric motors, mainly resulting from electromagnetic forces and high-frequency noise generated by inverters, significantly impacts overall NVH performance. This article details sources of mechanical noise and vibration, including gear defects in gear systems and shaft imbalances. The methods presented in the publication include simulation and modeling techniques that help identify and solve NVH difficulties. Tools like multi-body dynamics, the finite element method, and multi-domain simulation are crucial for understanding the dynamic behavior of complex systems. With the support of simulations, engineers can predict noise and vibration challenges and develop effective solutions during the design phase. This study emphasizes the importance of a system-level approach in NVH management, where the entire drivetrain is modeled and analyzed together, not just individual components.

Open Access: Yes

DOI: 10.3390/wevj15080367

Effects of a Multicomponent Periodized Program in Kinematic and Muscle Activity Characteristics Related to Anterior Cruciate Ligament Injury Mechanism in College Football Players—A Controlled Trial

César Hidalgo-García José Miguel Tricás-Moreno María Orosia Lucha-López Graham J. Chapman Mira Ambrus Badis Soussi Loreto Ferrández-Laliena Lucía Vicente-Pina Rocío Sánchez-Rodríguez

Publication Name: Journal of Functional Morphology and Kinesiology

Publication Date: 2025-12-01

Volume: 10

Issue: 4

Page Range: Unknown

Description:

Background: Given the persistent sex-based disparities in anterior cruciate ligament (ACL) injury prevalence and the heightened susceptibility observed during critical stages of development in female academy-level players, it is necessary to enhance the effectiveness of prevention programs, particularly during change of direction (COD). Objectives: This study aims to evaluate whether a multicomponent periodized program modifies three-dimensional knee angular velocity and hamstrings and quadriceps muscle activity during a COD task in under-16 female football players. A secondary objective was to determine whether adaptations differed based on lower limb dominance. Methods: A non-randomized, multicenter controlled trial with a pre–post design was conducted involving 35 players (age: 15.50 ± 1.22), allocated to either an intervention (n = 17) or control (n = 18) group. The intervention group undertook a 12-week multicomponent periodized program within their usual training program whilst the control group undertook their usual training program. The peak and range of thigh and shank angular velocity across three planes, along with the average rectified and peak envelope EMG signals of the Biceps Femoris (BF), Semitendinosus (ST), Vastus Medialis (VM) and Vastus Lateralis (VL), were recorded during the preparation and load phases, using the Change of Direction and Acceleration Test. Three-factor mixed model ANOVAs and non-parametric tests were applied, with statistical significance set at p < 0.05. Results: Post-intervention analysis revealed significant improvements in sagittal and coronal planes shank angular velocities and thigh coronal and transverse plane angular velocities. Muscle activity patterns also improved, particularly in the ST and VM, suggesting enhanced medial stabilization and neuromuscular control. Functional improvements were most evident in the dominant limb. Conclusions: The 12-week multicomponent periodized program effectively modified three-dimensional knee kinematics and muscle activity during a COD task in under-16 female football players.

Open Access: Yes

DOI: 10.3390/jfmk10040412

The development and application of a global positioning system – based monitoring system for soil stabilization vehicles

András Háry Balázs Baráth Norbert Simon

Publication Name: Journal of Ecological Engineering

Publication Date: 2025-01-01

Volume: 26

Issue: 3

Page Range: 1-7

Description:

The accuracy and efficiency of soil stabilization works are key to ensuring the durability of roads. During the conducted research, a GPS-based (global positioning system) tracking system was developed that can monitor the movement of soil stabilization vehicles in real time, recording the exact location and working width of the stabilized road sections. The system’s software solutions enable the conversion of location coordinates from the WGS84 (World Geodetic System) system to EOV (EOV as Uniform National Projection system) format and visualization of the results in AutoCAD. The developed tool can significantly contribute to the improvement of the quality control of soil stabilization works, as the development of road defects resulting from stabilization errors can be reduced with the help of documentation and visualization. During the testing of this system, the development proved to be successful and provides an opportunity to perform soil stabilization processes more efficiently and reliably, thereby improving the service life of road surfaces and traffic safety.

Open Access: Yes

DOI: 10.12911/22998993/195916