Search results for: theory of resources and capabilities

Authors: Ali Aldakhil

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This paper explores the many faces of the barriers and exclusionary attitudes and practices that disabled teachers and students experience in a school where they teach or attend. Critical disability studies and inclusive education theory were used to conceptualise this inquiry and ground it in the literature. These theories were used because they magnify and expose the problems of disability/disablism as within-society instead of within-individual. Similarly, disability-first language was used in this study because it seeks to expose the social oppression and discrimination of disabled. Data were generated through conducting in-depth semi-structured interviews with six disabled teachers who teach disabled children in a Saudi mainstream school. Thematic analysis of data concludes that the school is fettered by disabling barriers, attitudes, and practices, which reflect the dominant culture of disablism that disabled people encounter in the Saudi society on a daily basis. This leads to the conclusion that overall deconstruction and reformation of Saudi mainstream schools are needed, including non-disabled people’s attitudes, policy, spaces, and overall arrangements of teaching and learning.

Keywords: disablism, disability studies, mainstream schools, Saudi Arabia

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Authors: Eny Syatriana

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The purpose of this study is to find out the effective instruction for classroom management, with the main identification of organizing and managing effective learning environments, to identify characteristics of effective lesson planning, identify resources and materials dealing with positive and effective classroom management. Knowing the effective instruction management is one of the characteristics of well managed teacher. The study was carried out in three randomly selected classes of STKIP YPUP in South Sulawesi. The design adopted for the study was a descriptive survey approach. Simple descriptive analysis was used. The major instrument used in this study were student questionnaire, teacher questionnaire, data were gathered with the research instrument and were analyzed, the research question were investigated and two hypothesis were duly tested using t-test statistics. Based on the findings of this research, it was concluded that effective classroom management skills or techniques have strong and positive influence on student achievement.

Keywords: effective classroom management skills, students’ achievement, students academic, effective learning environments

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Authors: Hestiasari Rante, Leonardo De Araújo, Heidi Schelhowe

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Usability testing with children is similar in many aspects to usability testing with adults. However, there are a few differences that one needs to be aware of in order to get the most out of the sessions, and to ensure that children are comfortable and enjoying the process. This paper presents the need to acquire methodological knowledge for involving children as test users in usability testing, with consideration on Piaget’s theory of cognitive growth. As a case study, we use BatiKids, an application developed to evoke children’s enthusiasm to be involved in culture heritage preservation. The usability test was applied to 24 children from 9 to 10 years old. The children were divided into two groups; one interacted with the application through a graphic tablet with pen, and the other through touch screen. Both of the groups had to accomplish the same amount of tasks. In the end, children were asked to give feedback. The results suggested that children who interacted using the graphic tablet with pen had more difficulties rather than children who interacted through touch screen. However, the difficulty brought by the graphic tablet with pen is an important learning objective in order to understand the difficulties of using canting, which is an important part of batik.

Keywords: batikids, children, child-computer interaction, usability test

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Authors: Qasim Zafar, Matthew Anderson, Esteban Garcia, Steven Drager

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Software failures can present an enormous detriment to people's lives and cost millions of dollars to repair when they are unexpectedly encountered in the wild. Despite a significant portion of the software development lifecycle and resources are dedicated to testing, software failures are a relatively frequent occurrence. Nevertheless, the evaluation of testing effectiveness remains at the forefront of ensuring high-quality software and software metrics play a critical role in providing valuable insights into quantifiable objectives to assess the level of assurance and confidence in the system. As the selection of appropriate metrics can be an arduous process, the goal of this paper is to shed light on the significance of software metrics by examining a range of testing techniques and metrics as well as identifying key areas for improvement. Additionally, through this investigation, readers will gain a deeper understanding of how metrics can help to drive informed decision-making on delivering high-quality software and facilitate continuous improvement in testing practices.

Keywords: software testing, software metrics, testing effectiveness, black box testing, random testing, adaptive random testing, combinatorial testing, fuzz testing, equivalence partition, boundary value analysis, white box testing

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Authors: Sittampalam Manoharan, Gary Chai, Sanaul Chowdhury, Andrew Golding

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The primary objective of this paper is to present a simplified approach to develop the structural deterioration model using traffic speed deflectometer data for flexible pavements. Maintaining assets to meet functional performance is not economical or sustainable in the long terms, and it would end up needing much more investments for road agencies and extra costs for road users. Performance models have to be included for structural and functional predicting capabilities, in order to assess the needs, and the time frame of those needs. As such structural modelling plays a vital role in the prediction of pavement performance. A structural condition is important for the prediction of remaining life and overall health of a road network and also major influence on the valuation of road pavement. Therefore, the structural deterioration model is a critical input into pavement management system for predicting pavement rehabilitation needs accurately. The Traffic Speed Deflectometer (TSD) is a vehicle-mounted Doppler laser system that is capable of continuously measuring the structural bearing capacity of a pavement whilst moving at traffic speeds. The device’s high accuracy, high speed, and continuous deflection profiles are useful for network-level applications such as predicting road rehabilitations needs and remaining structural service life. The methodology adopted in this model by utilizing time series TSD maximum deflection (D0) data in conjunction with rutting, rutting progression, pavement age, subgrade strength and equivalent standard axle (ESA) data. Then, regression analyses were undertaken to establish a correlation equation of structural deterioration as a function of rutting, pavement age, seal age and equivalent standard axle (ESA). This study developed a simple structural deterioration model which will enable to incorporate available TSD structural data in pavement management system for developing network-level pavement investment strategies. Therefore, the available funding can be used effectively to minimize the whole –of- life cost of the road asset and also improve pavement performance. This study will contribute to narrowing the knowledge gap in structural data usage in network level investment analysis and provide a simple methodology to use structural data effectively in investment decision-making process for road agencies to manage aging road assets.

Keywords: adjusted structural number (SNP), maximum deflection (D0), equant standard axle (ESA), traffic speed deflectometer (TSD)

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Authors: Jaehyun Choi, Hyunjung Kim, Namho Kim

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Earthwork is one of the critical civil construction operations that require large-quantities of resources due to its intensive dependency upon construction equipment. Therefore, efficient construction equipment management can highly contribute to productivity improvements and cost savings. Earthwork operation utilizes various combinations of construction equipment in order to meet project requirements such as time and cost. Identification of site condition and construction methods should be performed in advance in order to develop a proper execution plan. The factors to be considered include capacity of equipment assigned, the method of construction, the size of the site, and the surrounding condition. In addition, optimal combination of various construction equipment should be selected. However, in real world practice, equipment utilization plan is performed based on experience and intuition of management. The researchers evaluated the efficiency of various alternatives of construction equipment combinations by utilizing the process simulation model, validated the model from a case study project, and presented a methodology to find optimized plan among alternatives.

Keywords: earthwork operation, construction equipment, process simulation, optimization

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Authors: Shiksha Jain, Ramesh Mishra

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One of the most widely used complex signals processing operation is filtering. The most important FIR digital filter are widely used in DSP for filtering to alter the spectrum according to some given specifications. Power consumption and Area complexity in the algorithm of Finite Impulse Response (FIR) filter is mainly caused by multipliers. So we present a multiplier less technique (DA technique). In this technique, precomputed value of inner product is stored in LUT. Which are further added and shifted with number of iterations equal to the precision of input sample. But the exponential growth of LUT with the order of FIR filter, in this basic structure, makes it prohibitive for many applications. The significant area and power reduction over traditional Distributed Arithmetic (DA) structure is presented in this paper, by the use of slicing of LUT to the desired length. An architecture of 16 tap FIR filter is presented, with different length of slice of LUT. The result of FIR Filter implementation on Xilinx ISE synthesis tool (XST) vertex-4 FPGA Tool by using proposed method shows the increase of the maximum frequency, the decrease of the resources as usage saving in area with more number of slices and the reduction dynamic power.

Keywords: multiplier less technique, linear phase symmetric FIR filter, FPGA tool, look up table

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Authors: Victor Ademulegun Arijeniwa

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This is a sociolinguistic study of Olu Obafemi’s Naira Has No Gender as a microcosm of life experiences. The paper assesses how Olu Obafemi’s use of language in the dramatic world serves as both social relationships and symbolic order of communicative roadmap that are capable of yielding well expressed and richly articulated sociolinguistic implications. Being the interface between language and social institutions, sociolinguistics and its application is highly utilitarian in linguistics analysis, especially where the language of a text appears to be deeply tensed, such as found in dramatic texts. The aim of this paper has been (i) to assess the symbolic orderly presentation of form in Olu Obafemi’Naira Has No Gender; (ii) to find out the linguistic elements and textual organization that represent social relationships in Olu Obafemi’s Naira Has No Gender. Using qualitative research design in data generation with insights from John Gumperz Interactional Sociolinguistics Theory with particular reference to contextualization cues and miscommunication, the paper identifies the implication of the dramatic discourse on society.

Keywords: sociolinguistics, Microcosm, contextualisation, miscommunication variable, identity, symbolic order

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Authors: Sarah M. Bolger

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There is a clear recognition that humanitarian and development workers are operating more and more frequently in situations of protracted crises, with conflict and violence undermining long-term development efforts. First coined at the World Humanitarian Summit in 2016, the humanitarian-development-peacebuilding nexus – or 'Triple Nexus' - seeks to promote greater cooperation and policy and program coherence amongst organizations working within and across the nexus. However, despite the clear need for such an approach, the Triple Nexus has failed to gain much traction. This is largely due to the lack of conceptual clarity for actors on the ground and the disconnect between the theory of the Triple Nexus and what that means in practice. This paper seeks to identify the key challenges in shifting from the conceptual definition of the Triple Nexus and what that can look like, particularly for multi-mandated organizations, to the operationalization of the Triple Nexus approach. It adopts a case study approach, examining a selection of organizations and programs and their approaches to the Triple Nexus in order to extract key challenges and lessons learned. Finally, key recommendations are provided on how these challenges can be overcome, allowing for the operationalization of the Triple Nexus and ultimately for a more integrated and sustainable approach to humanitarian, development, and peacebuilding work.

Keywords: development, humanitarian, peacebuilding, triple nexus

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Authors: Jacquelyn Irene Eidson

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Women who leave the workforce due to motherhood and wish to return are a valuable, untapped resource for organizations. Levinson’s theory of adult development defines life as a sequence of transitions requiring difficult decisions that prompt humans to question their identity and their self-efficacy. The experience of being a working mother and the experience of workplace mentorship have received extensive research attention. Merging the two experiences and focusing on feelings of identity and self-efficacy provides a unique and focused opportunity for learning. Through one-on-one interviews and focus group discussion with working mothers that had previously left the workforce for an extended leave due to child-rearing, a meaningful description of their experiences will be obtained. Data is currently being collected via a collaboration with state banking associations in the United States. Results from the study will enable organizations worldwide to more effectively provide mentorship opportunities built around a culture of understanding while more effectively recruiting, supporting, developing, and retaining this valuable talent pool.

Keywords: identity, mentorship, self-efficacy, working mother

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Authors: Saurabh Parkhedkar, Rajanikant Tenguria

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The paper proposes revamping the public transportation system in Mumbai with the use of Radio Frequency Identification (RFID) technology in order to provide better integration and compatibility across various modes of transport. In Mumbai, mass transport system suffers from poor inter-compatible ticketing system, subpar money collection techniques, and lack of planning for optimum utilization of resources. Development of suburbs and growth in population will result in growing demand for mass transportation networks. Hence, the growing demand for the already overburdened public transportation system is only going to worsen the scenario. Thus, a superior system is essential in order to regulate, manage and supervise future transportation needs. The proposed RFID based system integrates Mumbai Suburban Railway, BEST (Brihanmumbai Electric Supply and Transport Undertaking transport wing) Bus, Mumbai Monorail and Mumbai Metro systems into a Unified Public Transportation System (UPTS). The UTPS takes into account various drawbacks of the present day system and offers solution, suitable for the modern age Mumbai.

Keywords: urbanization, transportation, RFID, Mumbai, public transportation, smart city.

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Authors: E. Marušić-Paloka, I. Pažanin, M. Prša

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Subject of this study is the stationary heat conduction problem through a pipe filled with incompressible viscous fluid. In previous work, we observed the existence and uniqueness theorems for the corresponding boundary-value problem and within we have taken into account the effects of the pipe's dilatation due to the temperature of the fluid inside of the pipe. The main difficulty comes from the fact that flow domain changes depending on the solution of the observed heat equation leading to a non-standard coupled governing problem. The goal of this work is to find solution estimate since the exact solution of the studied problem is not possible to determine. We use an asymptotic expansion in order of a small parameter which is presented as a heat expansion coefficient of the pipe's material. Furthermore, an error estimate is provided for the mentioned asymptotic approximation of the solution for inner area of the pipe. Close to the boundary, problem becomes more complex so different approaches are observed, mainly Theory of Perturbations and Separations of Variables. In view of that, error estimate for the whole approximation will be provided with additional software simulations of gotten situation.

Keywords: asymptotic analysis, dilated pipe, error estimate, heat conduction

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Authors: Seul-Ki Park, Jong-Chun Park, Gyu-Mok Jeon, Dae-Kyung Ock, Seung-Gyu Jeong

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Rogue waves cause frequent accidents of ships and offshore structures, which can result in severe damage to the structures. The Rogue waves, which are also known as big waves, freak waves, extreme waves, monster waves, focused waves, giant waves and abnormal waves, are unexpected and suddenly appearing, and can have a breaking force to destroy the structure even though modern structures are designed to tolerate a breaking wave. In the present study, a series of focused waves are numerically reproduced by concentrating nonlinear multi-directional waves into a target point using a commercial CFD software, Star-CCM+. A flow analysis for investigating the physical characteristics of the focused waves is performed using the Star-CCM+, while it has several difficulties to examine the inner properties of the waves in existing potential theory and experiments. Additionally, the 6-DOF (Degree of Freedom) motion of a floating body interacting with the focused waves are simulated, and the dynamic response of the body are discussed.

Keywords: multidirectional waves, focused waves, rogue waves, wave-structure interaction, numerical wave tank, computational fluid dynamics

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Authors: Aptin Rahnavard, Ghavamaldin Asadian, Khalil Pourshamsian, Mariamalsadat Taghavi

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Dog rose is one of the important rose species in Iran that the distant past had been considered due to nutritional value and medicinal. Despite its long history of use, due to poor information on the genetic modification of plants has been done resources inheritance. In this study was to assess the genetic diversity. Total of 30 genotypes Dog rose from areas of northern Iran in the Caspian region (provinces of Guilan and Mazandaran) were evaluated using 25 RAPD primers. The number of bands produced total of 202 and for each primer were measured in a bands with an average 8-band .The number of polymorphic bands per primer ranged from 1 to 13 and the bands were in the range of 300 to 3000 bp. Based on the results OPA-04 primer with 13 bands and PRA-1, E-09 and A-04 with 5-band were created maximum and minimum number of amplified fragments. Molecular marker genotypes showed a high degree of polymorphism. Studied genotypes based on RAPD results were divided into 2 groups and 2 subgroups. Most similar in subgroups A2 and B group was the lowest.

Keywords: rosa canina spp., RAPD marker, genetic variation, caspian climate

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Authors: Jung-Hsuan Hsu

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Due to intense competition within the industry, companies have increasingly recognized partnerships with other companies. In addition, with outsourcing and globalization of the supply chain, it leads to companies' increasing reliance on external resources. Consequently, supply chain network becomes complex, so that it reduces the visibility of the manufacturing process. Therefore, this study is going to focus on the impact of supply chain relationship quality (SCRQ) on cooperative strategy and visibility. Questionnaire survey is going to be conducted as research method, using the organic food industry as the research subject, and the sampling method is random sampling. Finally, the data analysis will use SPSS statistical software and AMOS software to analyze and verify the hypothesis. The expected results in this study is to evaluate the supply chain relationship quality between Taiwan's food manufacturing and their suppliers regarding whether it has a positive impact for the persistence, frequency and diversity of cooperative strategy, as well as the dimensions of supply chain relationship quality on visibility regarding whether it has a positive effect.

Keywords: supply chain relationship quality (SCRQ), cooperative strategy, visibility, competition

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Authors: Rajkumar Ghosh

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Water scarcity is a pressing issue in urban areas, even in smart cities where efficient resource management is a priority. This scarcity is mainly caused by factors such as lifestyle changes, excessive groundwater extraction, over-usage of water, rapid urbanization, and uncontrolled population growth. In the specific case of Gomti Nagar, Lucknow, Uttar Pradesh, India, the depletion of groundwater resources is particularly severe, leading to a water imbalance and posing a significant challenge for the region's sustainable development. The aim of this study is to address the water shortage in the Gomti Nagar region by focusing on the implementation of artificial groundwater recharge methods. Specifically, the research aims to investigate the effectiveness of rainwater collection through rooftop rainwater harvesting systems (RTRWHs) as a sustainable approach to reduce aquifer depletion and bridge the gap between groundwater recharge and extraction. The research methodology for this study involves the utilization of RTRWHs as the main method for collecting rainwater. This approach is considered effective in managing and conserving water resources in a sustainable manner. The focus is on implementing RTRWHs in residential and commercial buildings to maximize the collection of rainwater and its subsequent utilization for various purposes in the Gomti Nagar region. The study reveals that the installation of RTRWHs in the Gomti Nagar region has a positive impact on addressing the water scarcity issue. Currently, RTRWHs cover only a small percentage (0.04%) of the total rainfall collected in the region. However, when RTRWHs are installed in all buildings, their influence on increasing water availability and reducing aquifer depletion will be significantly greater. The study also highlights the significant water imbalance of 24519 ML/yr in the region, emphasizing the urgent need for sustainable water management practices. This research contributes to the theoretical understanding of sustainable water management systems in smart cities. By highlighting the effectiveness of RTRWHs in reducing aquifer depletion, it emphasizes the importance of implementing such systems in urban areas. The findings of this study can serve as a basis for policymakers, urban planners, and developers to prioritize and incentivize the installation of RTRWHs as a potential solution to the water shortage crisis. The data for this study were collected through various sources such as government reports, surveys, and existing groundwater abstraction patterns. The collected data were then analysed to assess the current water situation, groundwater depletion rate, and the potential impact of implementing RTRWHs. Statistical analysis and modelling techniques were employed to quantify the water imbalance and evaluate the effectiveness of RTRWHs. The findings of this study demonstrate that the implementation of RTRWHs can effectively mitigate the water scarcity crisis in Gomti Nagar. By reducing aquifer depletion and bridging the gap between groundwater recharge and extraction, RTRWHs offer a sustainable solution to the region's water scarcity challenges. The study highlights the need for widespread adoption of RTRWHs in all buildings and emphasizes the importance of integrating such systems into the urban planning and development process. By doing so, smart cities like Gomti Nagar can achieve efficient water management, ensuring a better future with improved water availability for its residents.

Keywords: rooftop rainwater harvesting, rainwater, water management, aquifer

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Authors: Merve Ermis, Akif Kutlu, Nihal Eratlı, Mehmet H. Omurtag

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In this study, the free vibration analysis of conical helicoidal rods with two different elliptically oriented cross sections is investigated and the results are compared by the circular cross-section keeping the net area for all cases equal to each other. Problems are solved by using the mixed finite element formulation. Element matrices based on Timoshenko beam theory are employed. The finite element matrices are derived by directly inserting the analytical expressions (arc length, curvature, and torsion) defining helix geometry into the formulation. Helicoidal rod domain is discretized by a two-noded curvilinear element. Each node of the element has 12 DOFs, namely, three translations, three rotations, two shear forces, one axial force, two bending moments and one torque. A parametric study is performed to investigate the influence of elliptical cross sectional geometry and its orientation over the natural frequencies of the conical type helicoidal rod.

Keywords: conical helix, elliptical cross section, finite element, free vibration

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Authors: Francesco Rizzuto, Matthew Stickland, Stephan Hannot

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The simulation of a positive displacement pump system with commercial software for Computer Fluid Dynamics (CFD), will result in an enormous computational effort due to the complexity of the pump system. This drawback restricts the use of it to a specific part of the pump in one simulation. This research focuses on developing an algorithm that provides a suitable result in agreement with experiment data, without that computational effort. The compressible equations are solved with an explicit algorithm. A comparison is presented between the FV method with Monotonic Upwind scheme for Conservative Laws (MUSCL) with slope limiter and experimental results. The source term for cavitation and friction is introduced into the algorithm with a slipping strategy and solved with a 4th order Runge-Kutta scheme (RK4). Different pumps are modeled and analyzed to evaluate the flexibility of the code. The simulation required minimal computation time and resources without compromising the accuracy of the simulation results. Therefore, this algorithm highlights the feasibility of pressure pulsation simulation as a design tool for an industrial purpose.

Keywords: cavitation, diaphragm, DVCM, finite volume, MUSCL, positive displacement pump

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Authors: Nabhan H. N. Al-Harrasi

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Action Research (AR) plays an important role in improving the problematical situation. It is a process that enhances thinking and practise and bridges the gap between abstract and concrete thinking. Nowadays, AR as a methodology is wildly used to implement projects based on understanding the needs of owners, considering the organizational culture, meeting the requirements, encouraging partnership, representing different viewpoints, and building the project. This research describes the whole processes of digitizing Post-graduate theses and all articles published in 6 Journals at Sultan Qaboos University. AR implemented to respond to the university needs to enhance accessibilities to its information resources and make them available through the national repository. In order to prepare the action plan, the library administration met to discuss several points related to the proposed project, the most important of which are: • Providing digitalization devices. • Locating a specific part of the Library as a Digitization Unit. • Choosing a team. • Defining tasks. • Implementing the proposed project and evaluating the whole processes.

Keywords: action research, digitization, Theses, Journal articles, open access, Oman

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Authors: Karima Sifi, Noureddine Soltani

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Annaba gulf is the most important touristic and economic area located on the east coast of Algeria. However, these fishery resources are threatened by the pollution due to the progress of economic activity. As part of a biomonitoring program on the quality of waters of the Gulf of Annaba, the specific activity of two biomarkers, acetylcholinesterase (AChE) and glutathion S-transferase (GST) has been measured in edible bivalve Donax trunculus. The samples have been collected during the year 2013 in two sites: El Battah, distant from polluted sources, and Sidi Salem, located near the harbor and different industrial waste. The results showed a significant inhibition of AChE activity and a significant increase in the activity of the GST in samples collected from Sidi Salem as compared to El Battah. The inhibition of the AChE and the increase of the GST in Sidi Salem are in relation with the level of exposition of this site to the pollution.

Keywords: Donax trunculus, annaba gulf, acetylcholinesterase, glutathion s-transferase, biomonitoring, pollution

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Authors: Y. Benmalem , A. Abbad, W. Benstaali, T. Lantri

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Density functional theory is used to investigate the.the structural, electronic, and magnetic properties of the cubic anti-perovskites InNNi3 and ZnNNi3. The structure of antiperovskite also called (perovskite-inverse) identical to the perovskite structure of the general formula ABX3, where A is a main group (III–V) element or a metallic element, B is carbon or nitrogen, and X is a transition metal, displays a wide range of interesting physical properties, such as giant magnetoresistance. Elastic and electronic properties were determined using generalized gradient approximation (GGA), and local spin density approximation (LSDA) approaches, ), as implemented in the Wien2k computer package. The results show that the two compounds are strong ductile and satisfy the Born-Huang criteria, so they are mechanically stable at normal conditions. Electronic properties show that the two compounds studied are metallic and non-magnetic. The studies of these compounds have confirmed the effectiveness of the two approximations and the ground-state properties are in good agreement with experimental data and theoretical results available.

Keywords: anti-perovskites, elastic anisotropy, electronic band structure, first-principles calculations

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Authors: Deliou Adel, Saadalah Younes, Belkaid Khmissi, Dehbi Meriem

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Composite materials, in the most common sense of the term, are a set of synthetic materials designed and used mainly for structural applications; the mechanical function is dominant. The mechanical behaviors of the composite, as well as the degradation mechanisms leading to its rupture, depend on the nature of the constituents and on the architecture of the fiber preform. The profile is required because it guides the engineer in designing structures with precise properties in relation to the needs. This work is about studying the mechanical behavior of unidirectional composite laminates according to different failure criteria. Varying strength parameter values make it possible to compare the ultimate mechanical characteristics obtained by the criteria of Tsai-Hill, Fisher and maximum stress. The laminate is subjected to uniaxial tensile membrane forces. Estimates of their ultimate strengths and the plotting of the failure envelope constitute the principal axis of this study. Using the theory of maximum stress, we can determine the various modes of damage of the composite. The different components of the deformation are presented for different orientations of fibers.

Keywords: unidirectional kevlar/epoxy composite, failure criterion, membrane stress, deformations, failure envelope

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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Authors: Jessyca A. Bessa, Darlan A. Barroso, Jonas P. Reges, Auzuir R. Alexandria

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This work aims to study the rocker. This is a device of the suspension of Formula SAE vehicle that receives efforts from the motion scrolling of the vehicle and transmits them to the chassis frame minimized by a momentum ratio and smoothed by the set spring - damper. A review of parameters used in vehicle dynamics and a geometric analysis of the forces and stresses caused by such was carried out. The main function of the rocker is to reduce the force transmitted to the frame due to movement of rolling and subsequent application of the suspension. This functions is taken as satisfactory, since the force applied to the wheel and which would be transmitted to the chassis is reduced from 3833.9N to 3496.48N. From these values can be further more detailed simulations using the finite element method aimed at mass reduction or even rocker manufacturing feasibility aluminum. Then, the analysis by the finite element method was applied. This analysis uses the theory of discretization of systems and examines the strength of the component based on the distortion energy, determining the maximum straining experienced by the component and the region of higher demand.

Keywords: rocker, suspension, the finite element method, mechatronics engineering

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Authors: Chuen-arom Janthimachai-amorn, Chirawadee Harnrittha

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This study aims to identify the factors facilitating the knowledge management to develop the graduate study programs to achieve success and to identify the approaches in developing the graduate study programs in the Rajbhat Suansunantha University. The 10 respondents were the administrators, the faculty, and the personnel of its Graduate School. The research methodology was based on Pla-too Model of the Knowledge Management Institute (KMI) by allocating the knowledge indicators, the knowledge creation and search, knowledge systematization, knowledge processing and filtering, knowledge access, knowledge sharing and exchanges and learning. The results revealed that major success factors were knowledge indicators, evident knowledge management planning, knowledge exchange and strong solidarity of the team and systematic and tenacious access of knowledge. The approaches allowing the researchers to critically develop the graduate study programs were the environmental data analyses, the local needs and general situations, data analyses of the previous programs, cost analyses of the resources, and the identification of the structure and the purposes to develop the new programs.

Keywords: program development, knowledge management, graduate study programs, Rajbhat Suansunantha University

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Authors: Nasser Almonawer

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Timely reaction to an evolving global business environment and volatile market conditions necessitates system and process flexibility, which in turn demands agile and adaptable architecture and a steady infusion of affordable new technologies. On the contrary, a large number of organizations utilize systems characterized by inflexible and obsolete legacy architectures. To effectively respond to the dynamic contemporary business environments, such architectures must be migrated to robust and modular open architectures. To this end, this paper proposes an integrated decision support system for a seamless migration to open systems. The proposed decision support system (DSS) integrates three well-established quantitative and qualitative decision-making models—namely, the Delphi method, Analytic Hierarchy Process (AHP) and Goal Programming (GP) to (1) assess risks and establish evaluation criteria; (2) formulate migration strategy and rank candidate systems; and (3) allocate resources among the selected systems.

Keywords: decision support systems, open systems architecture, analytic hierarchy process (AHP), goal programming (GP), delphi method

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Authors: Shuen-Tai Wang, Yu-Ching Lin

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With more and more workflow systems adopting cloud as their execution environment, it presents various challenges that need to be addressed in order to be utilized efficiently. This paper introduces a method for resource provisioning based on our previous research of dynamic allocation and its pipeline processes. We present an abstraction for workload scheduling in which independent tasks get scheduled among various available processors of distributed computing for optimization. We also propose an integrated web-based workflow designer by taking advantage of the HTML5 technology and chaining together multiple tools. In order to make the combination of multiple pipelines executing on the cloud in parallel, we develop a script translator and an execution engine for workflow management in the cloud. All information is known in advance by the workflow engine and tasks are allocated according to the prior knowledge in the repository. This proposed effort has the potential to provide support for process definition, workflow enactment and monitoring of workflow processes. Users would benefit from the web-based system that allows creation and execution of pipelines without scripting knowledge.

Keywords: workflow systems, resources provisioning, workload scheduling, web-based, workflow engine

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Authors: Esra Topcuoglu, Seyhmus Baloglu

Abstract:

This research investigates the effects of online hotel sales promotion fit (SP fit) on traveler purchase intention (PI) and word-of-mouth (WOM). It examines these relationships based on the need for cognition (NFC), intention to travel (TI), promotional attractiveness (PA), and demographics within resource matching theory (RMT). One factor (SP: Fit presence for monetary and nonmonetary vs. Fit absence for monetary and nonmonetary) design was employed to test the effects of SP fit on traveler behaviors. Data collection was conducted from 300 subjects through Qualtrics. One-way MANOVA was performed to test the main effects of SP fit, and PROCESS simple moderation test for the interaction effects. Results revealed promotional fit increased the effectiveness of monetary and nonmonetary sales promotions. “F&B discount card at the hotel” was the most preferred deal. Fit absence for monetary sales promotion (MSP) and fit presence for nonmonetary sales promotion (NMSP) yielded significant results. The participants were involved in their intention to travel and perceptions of promotional attractiveness to value the promotions.

Keywords: need for cognition, promotional attractiveness, sales promotion fit, travel intention

Procedia PDF Downloads 137

Authors: Usman Qamar, Younus Javed

Abstract:

Frequent pattern mining is the process of finding a pattern (a set of items, subsequences, substructures, etc.) that occurs frequently in a data set. It was proposed in the context of frequent itemsets and association rule mining. Frequent pattern mining is used to find inherent regularities in data. What products were often purchased together? Its applications include basket data analysis, cross-marketing, catalog design, sale campaign analysis, Web log (click stream) analysis, and DNA sequence analysis. However, one of the bottlenecks of frequent itemset mining is that as the data increase the amount of time and resources required to mining the data increases at an exponential rate. In this investigation a new algorithm is proposed which can be uses as a pre-processor for frequent itemset mining. FASTER (FeAture SelecTion using Entropy and Rough sets) is a hybrid pre-processor algorithm which utilizes entropy and rough-sets to carry out record reduction and feature (attribute) selection respectively. FASTER for frequent itemset mining can produce a speed up of 3.1 times when compared to original algorithm while maintaining an accuracy of 71%.

Keywords: rough-sets, classification, feature selection, entropy, outliers, frequent itemset mining

Procedia PDF Downloads 437

Authors: Mas Aji Rizki Widjayanto, Rizka Yunita

Abstract:

The building which has an efficient and low-energy today followed by the developers. It’s not because trends on the building nowaday, but rather because of its positive effects in the long term, where the cost of energy per month to be much cheaper, along with the high price of electricity. The use of solar power (Photovoltaic System) becomes one source of electrical energy for the apartment so that will efficiently use energy, water, and other resources in the operations of the apartment. However, more than 80% of the solar radiation is not converted into electrical energy, but reflected and converted into heat energy. This causes an increase on the working temperature of solar panels and consequently decrease the efficiency of conversion to electrical energy. The high temperature solar panels work caused by solar radiation can be used as medium heat exchanger or heating water for the apartments, so that the working temperature of the solar panel can be lowered to reduce the reduction on the efficiency of conversion to electrical energy.

Keywords: photovoltaic system, efficient, heat energy, heat exchanger, efficiency of conversion

Procedia PDF Downloads 350