Exploring the Usefulness of Extensible Business Reporting Language （XBRL） for Reporting Intellectual Capital （IC）： Evidence From Italian Preparers

Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.

Relay switched, scalable topology control for mobile robot networks based on motion synchronization

A mobile robot network is said to be easily scalable to any number of robots if its performance is kept almost fixed after these robots are added or some fail in the network. An interaction dynamics model based on motion synchronization is first established. Considering the mobility of mobile robot networks, we propose a relay switched, distributed topology control for the scalable network to drive neMy added robots to the most suitable positions with more neighbors as well as self-heal the blank positions of failed robots, and give a metric of the topology structure for evaluating the performance of network topologies. Then, we prove the stability of motion synchronization with the individual control based on Lyapunov exponent. Finally, the results of simulations have demonstrated the validity of the proposed modeling and control methods.

Experimental investigation of an adjustable ejector for CO_2 heat pump water heaters

An adjustable ejector expansion device for a CO2 heat pump water heater (HPWP) is proposed to improve the system performance. It has been designed to investigate experimentally the effects of the motive nozzle throat area of the ejector, entrained flow pressure, back pressure and primary flow pressure on the entrainment ratio. Experiments based on different motive nozzle throat areas were conducted and the results of the prototype ejector using CO2 as working fluid are presented. The results show that an adjustable ejector can achieve high performance and work well in a wide range of working conditions.

A Few Integrable Dynamical Systems,Recurrence Operators,Expanding Integrable Models and Hamiltonian Structures by the r-Matrix Method

We extend two known dynamical systems obtained by Blaszak, et al. via choosing Casimir functions and utilizing Novikov-Lax equation so that a series of novel dynamical systems including generalized Burgers dynamical system, heat equation, and so on, are followed to be generated. Then we expand some differential operators presented in the paper to deduce two types of expanding dynamical models. By taking the generalized Burgers dynamical system as an example, we deform its expanding model to get a half-expanding system, whose recurrence operator is derived from Lax representation, and its Hamiltonian structure is also obtained by adopting a new way. Finally, we expand the generalized Burgers dynamical system to the （29-1）-dimensional case whose Hamiltonian structure is derived by Poisson tensor and gradient of the Casimir function. Besides, a kind of （29-1）-dimensional expanding dynamical model of the （29-1）-dimensionaJ dynamical system is generated as well.