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Copyright of CISTI (Iberian Conference on Information Systems & Technologies / Conferência Ibérica de Sistemas e Tecnologias de Informação) Proceedings is the property of Conferencia Iberica de Sistemas Tecnologia de Informacao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Congreso Internacional de Investigacion Academia Journals is the property of PDHTech, LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As a result of globalization, the transfer of ownership to the hands of foreign firms, as a result of acquisitions and mergers, the accounting entity switches to other accounting systems. In the US, the Generally Accepted Accounting Principles accounting standard is used, the International Financial Reporting Standards accounting system is increasingly being promoted in Europe, and the Czech Accounting Standards are the most widely used in the Czech Republic. However, some Czech companies also keep IFRS accounting not only for the purpose of business comparability with other SBUs operating in Europe, but also because it is a necessary condition for entering a company on the stock exchange. Also, the Prague Stock Exchange (BCPP) requires companies with traded securities to disclose their financial statements in the form of financial statements prepared in accordance with IFRS. The aim of this paper is to compare selected indicators of financial analysis and to verify the hypothesis that the chosen accounting system influences the economic performance of the enterprise expressed through financial ratios. For owners, investors and management are the key financial indicators the profitability ratios. The statistical significance of the research has shown that the financial ratios of return on assets and return on capital employed differ according to used accounting standards. On the other hand, return on equity ratios also showed different values, but this difference was statistically confirmed with lower significance level. [ABSTRACT FROM AUTHOR]

Copyright of Congreso Internacional de Investigacion Academia Journals is the property of PDHTech, LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

According to the requirements of the multiple municipal management information system integration, the principle and method for realizing cross-domain single sign-on in the municipal portal system is proposed. Based on analysis of the common single sign-on technology, this paper discusses designs of a CAS-based municipal portal single sign-on system. By storing user's authentication information on CAS server, this method solves the problems in cross-domain authentication and realizes the cross-domain single sign-on. Practical application shows that through the improvement of common CAS, the authentication and authorization can be separated, and municipal information system integration and sharing can be realized through established single sign-on municipal portal, thus providing convenience for the users to quickly access to the resources. [ABSTRACT FROM PUBLISHER]

There is no doubt that economic regions play a prominent role in the domestic economy as well as the social development. As a new branch of science, Complex Adaptive System (CAS) has been used widely in a variety of fields in society. Based on the theory, this paper analyses the links between the Central Plains Economic Region and the Complex Adaptive System. Then two conceptual models are put forward: microcosmic management model and macroscopic management model, by utilizing which the shortcomings of the traditional management pattern can be discovered. At last, this paper explores the trend of the development and improvement of the management pattern of the Central Plains Economic Region, and makes further efforts to innovate the management pattern. [ABSTRACT FROM PUBLISHER]

The rapid proliferation, great user experiences but still limited computation ability of mobile, smart device platforms has forced the software developer to integrate mobile applications with existing computer software or web applications. To allow that integration, it needs a technology called web services which acts as an interface to communicate one application to other applications (machine-to-machine communication) in spite of the platform differences. By using web services, mobile applications can be able to access resources from computer software or web applications. This research is conducted to design a web services interface model for the existing software applications in Catholic Parahyangan University. This model covers several information system issues such as performance, security, reliability, independency, and scalability. To prove our model can be implemented, we develop several software prototypes for simulating the mechanism how the model works. For the next work, we expect the model to be implemented in the real environment. [ABSTRACT FROM PUBLISHER]

The climate research community is increasingly interested in utilizing direct, observational measurements to validate model output in an effort to tune those models to better approximate our planet's dynamic climate. The current emphasis on performing these comparisons at regional, as opposed to global, scales presents challenges both scientific and technical, since regional ecosystems are highly heterogeneous and the available data is not readily consumed on a regional basis. If provided with a common approach for efficiently accessing and utilizing the existing observational datasets, climate researchers have the potential to effect lasting societal, economic and political benefits. A key challenge, however, is that model-to-observational comparison requires massive quantities of data and significant computational capabilities. Further complicating matters is the fact that, currently, observational data and model outputs exist in a variety of data formats, utilize varying degrees of specificity and resolution, and reside in disparate, highly heterogeneous data systems. In this paper we present a software architectural approach that leverages the advantages of cloud computing and modern open-source software technologies to address the regional climate modeling problem. Our system, dubbed RCMES, is highly scalable and elastic, allows for both local and distributed management of the satellite observations and generated model outputs, and delivers this information to climate researchers in a way that is easily integrated into existing climate simulations and statistical tools. [ABSTRACT FROM AUTHOR]

In recent years SSO (Single Sign-On) is widely used especially in enterprise environment. But the traditional SSO authentication process is general served by only one authentication node. In some condition, it may become the bottleneck of the whole SSO system, especially when dealing with huge requests. So aiming to solve the problem talked above, in this paper, we proposed a distributed cluster authentication model based on a famous open source project CAS, with certain modifications to the original workflow of CAS and designing a dynamic feedback algorithm with dynamic factor, all of which will make distributed cluster system with high performance and stability. [ABSTRACT FROM PUBLISHER]

Recently more and more scholars focusing on Chinese Guanxi to discover the principles of Chinese society and organizational communication. This paper discussed the concepts of Chinese Guanxi, and reviewed the traditional theoretical fruits on the complexity and behaviors of the Chinese Guanxi Networks. Then we tried to build a mathematical model based on CAS to explain the Dynamics of Guanxi Function and give a route to simulate by computers. In Addition, models of complex networks (such as Small-World or Scale-Free Networks) should be used in Chinese Guanxi Networks in the further research for the theoretical framework and application systems. [ABSTRACT FROM AUTHOR]

This paper contributes to an improved understanding of the nature and evolution of regional innovation system (RIS) by drawing on complex adaptive system (CAS). The complexity of RIS has been examined widely, but the literature neglects the evolutionary path and mechanism of RIS from CAS perspective. Based on the theory of CAS and Co-evolution, this paper creates a super-cycle evolution model of Regional Innovation System (RIS)'Super-ANITD model, namely Agglomeration, Networking, Institutional Thickness and Diversification, to explore the evolutionary path and mechanism of RIS. We then analyze the evolution process of Hefei City as a fast developing RIS in China by using the data from 1996 to 2012, to verify our ideal model. It is argued knowledge transfer has been seen with high efficiency via networking, whilst the institutional thickness of the Hefei RIS remains at a relatively low level. Consequently, we conclude with a set of policy suggestions for Hefei City. [ABSTRACT FROM AUTHOR]