Accounting for the recognition of information as an asset

Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has increased. This shift in importance has raised a number of accounting questions critical for recognizing the information as an asset in nowadays financial statements. Attempts to recognize “information” as an asset in the financial statements has lead to an increased awareness of why these invisible valuable recourses are not yet recognized. This paper aims to develop a model based on a three-circled set of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets but we mainly focus on information as an intangible based asset. The three-circled set of asset recognition criteria presented in this paper breaks free from the narrow definitional and rule based perspective of accounting epistemology to offer an alternative view based on the recognition of artefacts

Enhanced Deep Residual Networks for Single Image Super-Resolution

Recent research on super-resolution has progressed with the development of deep convolutional neural networks (DCNN). In particular, residual learning techniques exhibit improved performance. In this paper, we develop an enhanced deep super-resolution network (EDSR) with performance exceeding those of current state-of-the-art SR methods. The significant performance improvement of our model is due to optimization by removing unnecessary modules in conventional residual networks. The performance is further improved by expanding the model size while we stabilize the training procedure. We also propose a new multi-scale deep super-resolution system (MDSR) and training method, which can reconstruct high-resolution images of different upscaling factors in a single model. The proposed methods show superior performance over the state-of-the-art methods on benchmark datasets and prove its excellence by winning the NTIRE2017 Super-Resolution Challenge.Comment: To appear in CVPR 2017 workshop. Best paper award of the NTIRE2017 workshop, and the winners of the NTIRE2017 Challenge on Single Image Super-Resolutio

Sorption studies on silica xerogel

Penyerapan nitrogen pada suhu 77.4°K telah digunakan untuk mengkaji perubahan jalinan yang berlaku apabila xerogel silika perdagangan dikenakan proses penuaan melalui pencucian dan pemanasan yang berpanjangan semasa penceriaan silika dan dengan mendedahkannya ke atmosfera. Rupabentuk isotem-isotem yang didapati dari semua sampel xerogel yang dikaji itu menyerupai isotem-isotem yang digolongkan oleh Brunauer sebagai Jenis IV. Analisis taburan liang dan juga analisis yang menggunakan kaedah-t telah dilakukan pada semua isotem

Networks and norm entrepreneurship amongst local civil society actors: advancing refugee protection in the Asia Pacific region

Research on transnational advocacy networks has tended to focus on how non-state actors from developed countries interact with those from developing countries to pressure states, often by drawing in liberal Western states. This article adds a different perspective, focusing on how local civil society actors in different locales interact with each other to persuade their own governments ‘from below’. It examines how these actors facilitate norm emergence amongst Asian states on issues with little domestic traction and for which there are well-developed international norms, standards and procedures. In studying the way local civil society actors conduct norm entrepreneurship, it is important to recognise the political, material and ideational conditions that constrain their work; their positionality and fragility in their own societies; and the way they relate to other actors working on the same issues. Focusing on the case of the Asia Pacific Refugee Rights Network, it is argued that working through a formalised network has changed the ways and the conditions under which local civil society actors engage in norm entrepreneurship on refugee protection. It has changed the attributes of actors, helping them develop visibility, capacity and connectedness through the formation of a ‘community of practice’; it has changed power relations between them and other actors – in particular, the United Nations High Commissioner for Refugees; it has facilitated the development of ‘regional imagination’ and the practice of ‘scale shifting’, helping local actors move beyond domestic contexts to engage with state and non-state actors through regional and international fora. It has also introduced shifts in the dynamics of norm entrepreneurship by introducing a new actor – the network itself, which exercises agency through a Secretariat – and intra-network sensitivities, which need careful attention to prevent member disengagement

Innovation Management in Malaysian Organisations a Comparison Between Japanese and Malaysian Organisations

This study was conducted out of the need to examine the innovation management in Malaysian organisations (a comparison between the Japanese and the Malaysian organisations). The innovativeness of twelve organisations, where six are Japanese and the other six are Malaysian, was compared using the creative climate questionnaire (CCQ) developed by Ekvall et. al. (1983). Besides that, various aspects of innovation in the Japanese and the Malaysian organisations such as the technological and process innovation, product innovation, the cultural and financial performance of the organisations are being compared. Data for this research was obtained through interviews, the use of validated questionnaire, and the secondary sources. The results from this study showed that both the Malaysian and Japanese organisations are innovative. However, the Japanese organisations have a more creative climate, emphasize more on technological, process and product innovations compared to the Malaysian organisations. The results revealed that the culture of Japanese organisations is different from the culture of Malaysian organisations in some aspects such as life long employment, seniority system and status equalization. Besides that, the Japanese organisations also have better financial perfonnance than the Malaysian organisations. On the whole, the overall results from this study showed that Japanese organisations are more innovative than Malaysian organisations. This research contributes to a better understanding of the innovation practices in the Malaysian and Japanese organisations. The study may enable Malaysian organisations to adopt some of the relevant innovations in Japanese organisations. This study may also help to improve the Malaysian managers' ability to prescribe adequate strategies and tactics that can enhance the success of innovation practices in the Malaysian organisations