With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social r...With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.展开更多
An Intelligent Tutoring System (ITS) is a computer based instruction tool that attempts to provide individualized instructions based on learner’s educational status. Advances in development of these systems have rose...An Intelligent Tutoring System (ITS) is a computer based instruction tool that attempts to provide individualized instructions based on learner’s educational status. Advances in development of these systems have rose and fell since their emergence. Perhaps the main reason for this is the absence of appropriate framework for ITS development. This paper proposes a framework for designing two main parts of ITSs. Besides development framework, the second main reason for lack of significant advances in ITS development is its development cost. In general, this cost for instructional material is quite high and it becomes more in ITS development. The proposed method can significantly reduce the development cost. The cost reduction mainly is because of characteristics of applied mapping techniques. These maps are human readable and easily understandable by people who are not aware of knowledge representation techniques. The proposed framework is implemented for a graduate course at a technical university in Asia. This experiment provides an individualized instruction which is the main designing purpose of the ITSs.展开更多
文摘With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.
文摘An Intelligent Tutoring System (ITS) is a computer based instruction tool that attempts to provide individualized instructions based on learner’s educational status. Advances in development of these systems have rose and fell since their emergence. Perhaps the main reason for this is the absence of appropriate framework for ITS development. This paper proposes a framework for designing two main parts of ITSs. Besides development framework, the second main reason for lack of significant advances in ITS development is its development cost. In general, this cost for instructional material is quite high and it becomes more in ITS development. The proposed method can significantly reduce the development cost. The cost reduction mainly is because of characteristics of applied mapping techniques. These maps are human readable and easily understandable by people who are not aware of knowledge representation techniques. The proposed framework is implemented for a graduate course at a technical university in Asia. This experiment provides an individualized instruction which is the main designing purpose of the ITSs.
