Search results for: Paolo Gabriel P. Casas

Authors: Sepideh Khavarinezhad, Paolo Pietro Biancone

Abstract:

This paper sheds light on how gender entrepreneurship is influenced by economic freedom in OECD countries. Our study empirically explores the interaction of financial institutions and its effect of both motivations on total entrepreneurial activities (TEA) of women and men in these countries and to discuss the differences between women and men in this field, which is always a hot topic in entrepreneurship. Employing a dynamic method, we conducted panel data analysis in the time frame from 2012-2015. In this regard, we evaluate the relationship between the Index of Economic Freedoms and its three years, and both indicators of Global Entrepreneurship Monitor (GEM) on supportive financial institutions. We investigate that economic liberalization tends to persuade men and women entrepreneurs to start their businesses or to reduce motivation entrepreneurship. In particular, our paper demonstrates that motivation entrepreneurship seems to benefit from government support and fade barriers in legal structure in business, while we expect to confirm that free trade and economic freedom stimulate the entrepreneur’s motivation and their participation to start own business.

Keywords: economic freedom, gender entrepreneurship, financial institutions, OECD countries

Procedia PDF Downloads 128

Authors: Gabriel Chavira, Jorge Orozco, Salvador Nava, Eduardo Álvarez, Julio Rolón, Roberto Pichardo

Abstract:

Ambient Intelligence promotes a shift in computing which involves fitting-out the environments with devices to support context-aware applications. One of main objectives is the reduction to a minimum of the user’s interactive effort, the diversity and quantity of devices with which people are surrounded with, in existing environments; increase the level of difficulty to achieve this goal. The mobile phones and their amazing global penetration, makes it an excellent device for delivering new services to the user, without requiring a learning effort. The environment will have to be able to perceive all of the interaction techniques. In this paper, we present the PICTAC model (Perceiving touch Interaction through TAgging Context), which similarly delivers service to members of a research group.

Keywords: ambient intelligence, tagging context, touch interaction, touching services

Procedia PDF Downloads 365

Authors: Marylene S. Eder, Dorothy M. Jao, Paolo Marc Nicolas S. Laspiñas, Pukilan A. Malim, Sarah Jean D. Raterta

Abstract:

Trash Dash is an android game application developed to serve as an alternative tool to practice proper waste segregation for children ages 3 years old and above. The researchers designed the application using Unity 3D and developed the text file that served as the database of the game application. An observation of a pre-school teacher shows that children know how to throw their garbage but they do not know yet how to segregate wastes. After launching the mobile application to K-2 pupils 4 – 5 years of age, the researchers have noticed that children within this age are active and motivated to learn the difference between biodegradable and non-biodegradable. Based on the result of usability test conducted, it was concluded that the game is easy to use and children will most likely use this application frequently. Furthermore, the children may need assistance from their parents and teachers when playing the game. An actual testing of the application has been conducted to different devices as well as functionality test by Thwack Application and it can be concluded that the mobile application can be launched and installed on a device with a minimum API requirement of Gingerbread (2.3.1).

Keywords: waste segregation, android application, biodegradable, non-biodegradable

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Authors: Gabriel Calvo, Carmen Armero, Luigi Spezia

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A basketball player is said to have a hot hand if his/her performance is better than expected in different periods of time. A way to deal with this phenomenon is to make use of latent variables, which can indicate whether the player is ‘on fire’ or not. This work aims to model the hot hand phenomenon through a Bayesian hidden Markov model (HMM) with two states (cold and hot) and two different probability of success depending on the corresponding hidden state. This task is illustrated through a comprehensive simulation study. The simulated data sets emulate the field goal attempts in an NBA season from different profile players. This model can be a powerful tool to assess the ‘streakiness’ of each player, and it provides information about the general performance of the players during the match. Finally, the Bayesian HMM allows computing the posterior probability of any type of streak.

Keywords: Bernoulli trials, field goals, latent variables, posterior distribution

Procedia PDF Downloads 167

Authors: Ilango Thiagalingam, Erwann Yvin, Gabriel Crehan, Roch El Khoury

Abstract:

An experimental investigation is carried out in order to evaluate the relevance of a customization approach of the passive thermal mannikin. The promise of this approach consists in the following assumption: physiological differences lead to distinct thermo-physiological responses that explain a part of the thermal appraisal differences between people. Categorizing people and developing an appropriate thermal mannikin for each group would help to reduce the actual dispersion on the subjective thermal comfort perception. The present investigation indicates that popular passive physiological diversity drivers such as sex, age and BMI are not the correct parameters to consider. Indeed, very little or no discriminated global thermo-physiological responses arise from the physiological classification of the population using these parameters.

Keywords: thermal comfort, thermo-physiology, customization, thermal mannikin

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Authors: Jorge Sandoval Lezama, Arturo Ivan Sandoval Rodriguez, Jose Arturo Correa Arredondo

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This work aims to share innovative educational experiences at IPN Mexico, that involve collaborative learning at institutional and global level through course competition and global collaboration projects. Students from universities in China, USA, South Korea, Canada and Mexico collaborate to design electric vehicles to solve global urban mobility problems. The participation of IPN students in the 2015-2016 global competition (São Paolo, Brazil and Cincinnati, USA) Reconfigurable Shared-Use Mobility Systems allowed to apply pedagogical strategies of groups of collaboration and of learning based on projects where they shared activities, commitments and goals, demonstrating that students were motivated to develop / self-generate their knowledge with greater meaning and understanding. One of the most evident achievements is that the students are self-managed, so the most advanced students train the students who join the project with CAD, CAE, CAM tools. Likewise, the motivation achieved is evident since in 2014 there were 12 students involved in the project, and there are currently more than 70 students.

Keywords: collaboration projects, global competency, course competition, active learning

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Authors: Farid Arya, Trevor Hyde, Andrea Trevisi, Paolo Basso, Danilo Bardaro

Abstract:

Heat transfer through multiple pane windows can be reduced by creating a vacuum pressure less than 0.1 Pa between the glass panes, with low emittance coatings on one or more of the internal surfaces. Fabrication of vacuum glazing (VG) requires the formation of a hermetic seal around the periphery of the glass panes together with an array of support pillars between the panes to prevent them from touching under atmospheric pressure. Atmospheric pressure and temperature differentials induce stress which can affect the integrity of the glazing. Several parameters define the stresses in VG including the glass thickness, pillar specifications, glazing dimensions and edge seal configuration. Inherent stresses in VG can result in fractures in the glass panes and failure of the edge seal. In this study, stress in VG with different glass thicknesses is theoretically studied using Finite Element Modelling (FEM). Based on the finding in this study, suggestions are made to address problems resulting from the use of thinner glass panes in the fabrication of VG. This can lead to the development of high performance, light and thin VG.

Keywords: vacuum glazing, stress, vacuum insulation, support pillars

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Authors: Edward Hage, Pieter Lietaert, Gabriel Abedrabbo

Abstract:

Musculoskeletal disorders are an important category of work-related diseases. They are often caused by working in non-ergonomic postures and are preventable with proper workplace design, possibly including human-machine collaboration. This paper presents a methodology and a supporting software prototype to design a simple assembly cell with minimal ergonomic risk. The methodology helps to determine the optimal position and orientation of workpieces and workplace resources for specific operator assembly actions. The methodology is tested on an industrial use case: a collaborative robot (cobot) assisted assembly of a clamping device. It is shown that the automated methodology results in a workplace design with significantly reduced ergonomic risk to the operator compared to a manual design of the cell.

Keywords: ergonomics optimization, design for ergonomics, workplace design, pose generation

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Authors: Rodrigo S. Piera, Jailson Sales Ara´ujo, Gabriela B. Lemos, Matthew B. Weiss, John B. DeBrota, Gabriel H. Aguilar, Jacques L. Pienaar

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The Born rule was historically viewed as an independent axiom of quantum mechanics until Gleason derived it in 1957 by assuming the Hilbert space structure of quantum measurements [1]. In subsequent decades there have been diverse proposals to derive the Born rule starting from even more basic assumptions [2]. In this work, we demonstrate that a simple reinforcement-learning algorithm, having no pre-programmed assumptions about quantum theory, will nevertheless converge to a behaviour pattern that accords with the Born rule, when tasked with predicting the output of a quantum optical implementation of a symmetric informationally-complete measurement (SIC). Our findings support a hypothesis due to QBism (the subjective Bayesian approach to quantum theory), which states that the Born rule can be thought of as a normative rule for making decisions in a quantum world [3].

Keywords: quantum Bayesianism, quantum theory, quantum information, quantum measurement

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Authors: Gabriel Hunduma

Abstract:

Asymptomatic intra-thoracic neurogenic tumours are rare. Tumours arising from the intercostal nerves of the chest wall are exceedingly rare. This paper reports an incidental discovery of a neurogenic intercostal tumour while being investigated for Coronavirus Disease 2019 (COVID-19). A 54-year-old female underwent a thoracotomy and resection for an intercostal tumour. Pre-operative images showed an intrathoracic mass, and the biopsy revealed a schwannoma. The most common presenting symptom recorded in literature is chest pain; however, our case remained asymptomatic despite the size of the mass and thoracic area it occupied. After an extensive search of the literature, COVID-19 was found to have an influence on the development of certain cells in breast cancer. Hence there is a possibility that COVID-19 played a role in progressing the development of the schwannoma cells.

Keywords: thoracic surgery, intercostal schwannoma, chest wall oncology, COVID-19

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Authors: Parham Bakhtiari

Abstract:

The aesthetic characteristics of French keyboard music created during different time periods are examined through the utilization of compositional methods and the nurturing of specific musical styles. This article investigates the changes in style of keyboard compositions created by French musicians, starting from the initial stages from the mid-1700s to the early 1900s. It explores connections from the past and comparing the keyboard compositions of François Couperin and Jean-Philippe Rameau in the Baroque era to those of Gabriel Fauré, Claude Debussy, and Maurice Ravel in the Impressionist era. The evolution of keyboard music in France, particularly for the piano which was a new instrument at the time, was greatly influenced by the French revolution. Hence, we will delve into this topic further. The article examines the development of a specific French fashion trend of keyboard music that were composed during this time when there was an increasing emphasis on technical proficiency and expression of a fresh group of young French music creators.

Keywords: music, keyboard, baroque, impressionism, performance

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Authors: Paolo Russu

Abstract:

This paper investigates the economic and ecological dynamics that emerge in Protected Areas (PAs) due to interactions between visitors and the animals that live there. The PAs contain two species whose interactions are determined by the Lotka-Volterra equations system. Visitors' decisions to visit PAs are influenced by the entrance cost required to enter the park and the chance of witnessing the species living there. Visitors have contradictory effects on the species and thus on the sustainability of the protected areas: on the one hand, an increase in the number of tourists damages the natural habitat of the regions and thus the species living there; on the other hand, it increases the total amount of entrance fees that the managing body of the PAs can use to perform defensive expenditures that protect the species from extinction. For a given set of parameter values, saddle-node bifurcation, Hopf bifurcation, homoclinic orbits, and a Bogdanov–Takens bifurcation of codimension two has been investigated. The system displays periodic doubling and chaotic solutions, as numerical examples demonstrate. Pontryagin's Maximum Principle was utilised to develop an optimal admission charge policy that maximised social gain and ecosystem conservation.

Keywords: chaos, bifurcation points, dynamical model, optimal control

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Authors: Nilson Barbieri, Bruno Matos Martins, Gabriel de Sant'Anna Vitor Barbieri

Abstract:

In more complex systems, such as automotive gearbox, a rigorous treatment of the data is necessary because there are several moving parts (gears, bearings, shafts, etc.), and in this way, there are several possible sources of errors and also noise. The basic objective of this work is the detection of damage in automotive gearbox. The detection methods used are the wavelet method, the bispectrum; advanced filtering techniques (selective filtering) of vibrational signals and mathematical morphology. Gearbox vibration tests were performed (gearboxes in good condition and with defects) of a production line of a large vehicle assembler. The vibration signals are obtained using five accelerometers in different positions of the sample. The results obtained using the kurtosis, bispectrum, wavelet and mathematical morphology showed that it is possible to identify the existence of defects in automotive gearboxes.

Keywords: automotive gearbox, mathematical morphology, wavelet, bispectrum

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Authors: Margarita Zavala, Gabriel Chavira, José González, Jorge Orozco, Julio Rolón, Roberto Pichardo

Abstract:

Adolescence is a neuralgic stage in the formation of every human being, generally this stage is when the middle school level is studied. In 2006, Mexico incorporated 'mentoring' space to assist students in their integration and participation in life. In public middle schools, it is sometimes difficult to be aware of situations that affect students because of the number of them and traditional records management. With this, they lose the opportunity to provide timely support as a preventive way. In order to provide this support, it is required to know the students by detecting the relevant information that has greater impact on their learning process. This research is looking to check if it is possible to identify student’s relevant information to detect when it is at risk, and then to propose a model to manage in a proper way such information.

Keywords: adolescence, mentoring, middle school students, mentoring system support

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Authors: Margarita Zavala, Julio Rolón, Gabriel Chavira, José González, Jorge Orozco, Roberto Pichardo

Abstract:

Adolescence is a neuralgic stage in the formation of every human being, generally at this stage is when the middle school level is studied. In 2006 in Mexico incorporated “mentoring" space to assist students in their integration and participation in life. In public middle schools, is sometimes difficult to be aware of situations that affect students because of the number of them and traditional records management. Whit this they lose the opportunity to provide timely support as a preventive way. In order to provide this support, it is required to know the students by detecting the relevant information that has greater impact on their learning process. This research is looking to check if it is possible to identify student’s relevant information to detect when it is at risk, and then to propose a model to manage in a proper way such information.

Keywords: adolescence, mentoring, middle school students, mentoring system support

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Authors: Regina M. Chiechio, Rémi Leguevél, Helene Solhi, Marie Madeleine Gueguen, Stephanie Dutertre, Xavier, Jean-Pierre Bazureau, Olivier Mignen, Pascale Even-Hernandez, Paolo Musumeci, Maria Jose Lo Faro, Valerie Marchi

Abstract:

Thanks to their ultra-small size, high electron density, and low toxicity, gold nanoclusters (Au NCs) have unique photoelectrochemical and luminescence properties that make them very interesting for diagnosis bio-imaging and theranostics. These applications require control of their delivery and interaction with cells; for this reason, the surface chemistry of Au NCs is essential to determine their interaction with the targeted biological objects. Here we demonstrate their ability as markers of pancreatic tumor cells. By functionalizing the surface of the NCs with a recognition peptite (U11), the nanostructures are able to preferentially bind to pancreatic cancer cells via a receptor (uPAR) overexpressed by these cells. Furthermore, the NCs can mark even the nucleus without the need of fixing the cells. These nanostructures can therefore be used as a non-toxic, multivalent luminescent platform, capable of selectively recognizing tumor cells for bioimaging, drug delivery, and radiosensitization.

Keywords: gold nanoclusters, luminescence, biomarkers, pancreatic cancer, biomedical applications, bioimaging, fluorescent probes, drug delivery

Procedia PDF Downloads 130

Authors: Paolo Russu

Abstract:

This paper investigates the economic and ecological dynamics that emerge in Protected Areas (PAs) as a result of interactions between visitors to the area and the animals that live there. We suppose that the PAs contain two species whose interactions are determined by the Lotka-Volterra equations system. Visitors' decisions to visit PAs are influenced by the entrance cost required to enter the park as well as the chance of witnessing the species that live there. Visitors have contradictory effects on the species and thus on the sustainability of the protected areas: on the one hand, an increase in the number of tourists damages the natural habitat of the areas and thus the species living there; on the other hand, it increases the total amount of entrance fees that the managing body of the PAs can use to perform defensive expenditures that protect the species from extinction. For a given set of parameter values, the existence of saddle-node bifurcation, Hopf bifurcation, homoclinic orbits, and a Bogdanov–Takens bifurcation of codimension two has been investigated. The system displays periodic doubling and chaotic solutions, as demonstrated by numerical examples. Pontryagin's Maximum Principle was utilized to develop an optimal admission charge policy that maximized both social gain and ecosystem conservation.

Keywords: environmental preferences, singularities point, dynamical system, chaos

Procedia PDF Downloads 78

Authors: Allan Chia, Gabriel Gervais

Abstract:

The case study on FoodXervices Inc shows how businesses need to reinvent and transform themselves in order to adapt and thrive and it also features how an SME can also devote resources to CSR causes. The company, Ng Chye Mong, was set up in 1937 and it went through ups and downs and encountered several failures and successes. In the 1970’s, the management of the company was entrusted to the next generation who continued to manage and expanded the business. In early 2003, the business encountered several challenges. A pair of siblings from the next generation of the Ng family joined the business fulltime and together they set-out to transform the company into FoodXervices Inc. In 2012, they started a charity, Food Bank Singapore Pte Ltd. The authors conducted case study research involving a series of in-depth interviews with the business owner and staff. This case study is an example of how to run a business and coordinate a charity concurrently while mobilising the same resources. The uniqueness of this case is the operational synergy of both the business and charity to promote corporate responsibility causes and initiatives in Singapore.

Keywords: family-owned business, charity, corporate social responsibility, branding

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Authors: U. Obaje Gabriel

Abstract:

The overwhelming and intimidating presence of western civilization over our traditional edifice is rather sad and distressful. A careful observation of our prevailing situation would reveal to anyone what mess westernization has done to our cultural values and norms. Corruption, frivolity and moral decadence which are major hallmarks of this foreign ideology are seriously ravaging our society in general and our educational system in particular. The current trends in our schools are those of cultism, nudity in dressing, exam malpractices, corruption and general moral decadence. Against the background of these unwholesome practices in our schools, this paper intends to show the need for us to go back to our roots and harmonize the veritable aspects of our rich cultural heritage with those equally good aspects of western civilization. We believe that when this is done effectively, a very potent indigenous system of education will surely emerge, thereby solving the teething problem of fallen standard in our educational system.

Keywords: heritage, educational development, western civilization, performing arts studies

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Authors: Gabriel Adegbite

Abstract:

Corruption has become one of the most notoriously persistent and progressively worsening social problems afflicting most of the African states. It has permeated virtually all institutions and has become a way of life and principal method of accumulating wealth on the continent. While major cause of this pandemic has been traced to the post-colonial antecedents of many African leaders, some highlights during the colonial era have shown that activities during the period gave impetus for its entrenchment. There is also a growing study establishing an intersection between corruption and governance. However, any comprehensive analysis of factors responsible for the emergence and entrenchment of corruption in Africa must take a holistic view of the practice. It must examine the role played by colonialism and neo-colonialism in African countries. This study presents few elements and historical view of corruption in sub-Sahara Africa. It analyse the reason for corruption eruption in most of the African states while suggesting some anti-corruption strategy that may be peculiar to the continent. This study makes a contribution to the growing literature in the area of corruption and panacea in developing countries.

Keywords: Africa, fighting corruption, antidote, governance

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Authors: Paolo Pilloni, Fabrizio Mulas, Salvatore Carta

Abstract:

Nowadays, several research studies point up that an active lifestyle is essential for physical and mental health benefits. Mobile phones have greatly influenced people’s habits and attitudes also in the way they exercise. Our research work is mainly focused on investigating how to exploit mobile technologies to favour people’s exertion experience. To this end, we developed an exertion framework users can exploit through a real world mobile application, called BLINDED, designed to act as a virtual personal trainer to support runners during their trainings. In this work, inspired by both previous findings in the field of interaction design for people with visual impairments, feedback gathered from real users of our framework, and positive results obtained from two experimentations, we present some new interaction facilities we designed to enhance the interaction experience during a training. The positive obtained results helped us to derive some interaction design recommendations we believe will be a valid support for designers of future mobile systems conceived to be used in circumstances where there are limited possibilities of interaction.

Keywords: human computer interaction, interaction design guidelines, persuasive mobile technologies for sport and health

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Authors: Andres Bautista, Alicia Porras, Juan P. Casas, Maribel Silva

Abstract:

The Colombian aeronautical industry has stimulated research in the mechanical behavior of materials under different loading conditions aircrafts are generally exposed during its operation. The Calima T-90 is the first military aircraft built in the country, used for primary flight training of Colombian Air Force Pilots, therefore, it may be exposed to adverse operating situations such as hard landings which cause impact loads on the aircraft that might produce the impact fatigue phenomenon. The Calima T-90 structure is mainly manufactured by composites materials generating assemblies and subassemblies of different components of it. The main method of bonding these components is by using adhesive joints. Each type of adhesive bond must be studied on its own since its performance depends on the conditions of the manufacturing process and operating characteristics. This study aims to characterize the typical adhesive joints of the aircraft under usual loads. To this purpose, the evaluation of the effect of adhesive thickness on the mechanical performance of the joint under quasi-static loading conditions, constant amplitude fatigue and cyclic impact fatigue using single lap-joint specimens will be performed. Additionally, using a double cantilever beam specimen, the influence of the thickness of the adhesive on the crack growth rate for mode I delamination failure, as a function of the critical energy release rate will be determined. Finally, an analysis of the fracture surface of the test specimens considering the mechanical interaction between the substrate (composite) and the adhesive, provide insights into the magnitude of the damage, the type of failure mechanism that occurs and its correlation with the way crack propagates under the proposed loading conditions.

Keywords: adhesive, composites, crack propagation, fatigue

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Authors: Gizelle K. Vianna, Gustavo S. Oliveira, Gabriel V. Cunha

Abstract:

The use of decision support systems in agriculture may help monitoring large fields of crops by automatically detecting the symptoms of foliage diseases. In our work, we designed and implemented a decision support system for small tomatoes producers. This work investigates ways to recognize the late blight disease from the analysis of digital images of tomatoes, using a pair of multilayer perceptron neural networks. The networks outputs are used to generate repainted tomato images in which the injuries on the plant are highlighted, and to calculate the damage level of each plant. Those levels are then used to construct a situation map of a farm where a cellular automata simulates the outbreak evolution over the fields. The simulator can test different pesticides actions, helping in the decision on when to start the spraying and in the analysis of losses and gains of each choice of action.

Keywords: artificial neural networks, cellular automata, decision support system, pattern recognition

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Authors: Amanda R. Teixeira, João H. S. Rego, Gabriel F. S. Brito, Fabricio M. Silva

Abstract:

The use of superplasticizer additives has provided several advances for the civil construction industry, enabling gains in the rheological behavior and mechanical properties of cementitious matrices. These compounds act at the solid-liquid interface of colloidal suspensions of cement pastes, preventing agglomeration of the particles. Although the use in the concrete industry is wide, the mechanisms of dispersion of concrete admixtures composed of polycarboxylate in cement with supplementary cementitious materials have ample opportunity to be investigated, providing the attainment of increasingly compatible and efficient cement-addition-additive systems. The cements used in the research are Portland Cement CPV and two cements Portland Cement Composite (CPIV) with calcined clay contents of 20% and 28% and three commercial additives based on polycarboxylate. The performance of the additives and obtaining the optimal content was determined by the Marsh Cone test and spread by Mini-Slump.

Keywords: calcined clay, composite cements, superplasticizer additives, polycarboxylate

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Authors: Bakr Zade, Paolo Cervera

Abstract:

With the aim of maximising return on innovation investments, organisations create central units to support successful implementation of innovation management initiatives. The support units–referred to in this research as innovation management offices (IMOs)–range from small teams of innovation management champions to fully resourced centres of excellence for innovation management. However, roles and responsibilities of IMOs vary in different organisations. This research investigates the different types of IMO in organisations, based on their different roles and responsibilities in supporting innovation management processes. The research uses grounded theory methodology to uncover an IMO taxonomy from emergent concepts during innovation management maturity assessment exercises in twelve organisations from the United Kingdom and the United Arab Emirates. The taxonomy distinguishes five types of IMO, based on their roles and responsibilities in supporting innovation management processes, from organisational strategic foresight to managing innovation management project portfolios. The IMO taxonomy addresses a gap in research into innovation management support in organisations and offers a practical framework that diverse organisations can appreciate and use in designing IMOs that are aligned with their innovation management visions and strategies.

Keywords: future foresight, future shaping, innovation management, innovation management office, portfolio management

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Authors: F. Saptouw

Abstract:

This paper will examine the value of introducing social justice issues into the tertiary fine art curriculum at a first-year level. The paper will present detail of the conceptual impetus and the logistics related to the execution of a collaborative teaching project. The cohort of students was registered for the Fine Art Foundation course at the Michaelis School of Fine Art at the University of Cape Town. The course is dedicated to the development of critical thinking, communication skills, and varied approaches to knowledge construction within the first-year cohort. A core component of the course is the examination of the representation of gender, identity, politics, and power. These issues are examined within a range of public and private representations like art galleries, museum spaces, and contemporary popular culture. This particular project was a collaborative project with the Office of Inclusivity and Change, and the project leaders were Fabian Saptouw and Gabriel Khan. The paper will conclude by presenting an argument for the importance of such projects within the tertiary environment.

Keywords: art, education, gender-based violence, social responsiveness

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Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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Authors: Diego De Castro Rodrigues, Marcelo Lisboa Rocha, Daniela M. De Q. Trevisan, Marcos Dias Da Conceicao, Gabriel Rosa, Rommel M. Barbosa

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The use of association rules algorithms within data mining is recognized as being of great value in the knowledge discovery in databases. Very often, the number of rules generated is high, sometimes even in databases with small volume, so the success in the analysis of results can be hampered by this quantity. The purpose of this research is to present a method for reducing the quantity of rules generated with association algorithms. Therefore, a computational algorithm was developed with the use of a Weka Application Programming Interface, which allows the execution of the method on different types of databases. After the development, tests were carried out on three types of databases: synthetic, model, and real. Efficient results were obtained in reducing the number of rules, where the worst case presented a gain of more than 50%, considering the concepts of support, confidence, and lift as measures. This study concluded that the proposed model is feasible and quite interesting, contributing to the analysis of the results of association rules generated from the use of algorithms.

Keywords: data mining, association rules, rules reduction, artificial intelligence

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Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

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Authors: Gabriel I. Loaiza Ossa, Carlos A. Cadavid Moreno, Juan C. Arango Parra

Abstract:

It is known that the Riemannian manifold determined by the family of inverse Gaussian distributions endowed with the Fisher metric has negative constant curvature κ= -1/2, as does the family of usual Gaussian distributions. In the present paper, firstly, we arrive at this result by following a different path, much simpler than the previous ones. We first put the family in exponential form, thus endowing the family with a new set of parameters, or coordinates, θ₁, θ₂; then we determine the matrix of the Fisher metric in terms of these parameters; and finally we compute this matrix in the original parameters. Secondly, we define the inverse q-Gaussian distribution family (q < 3) as the family obtained by replacing the usual exponential function with the Tsallis q-exponential function in the expression for the inverse Gaussian distribution and observe that it supports two possible geometries, the Fisher and the q-Fisher geometry. And finally, we apply our strategy to obtain results about the Fisher and q-Fisher geometry of the inverse q-Gaussian distribution family, similar to the ones obtained in the case of the inverse Gaussian distribution family.

Keywords: base of changes, information geometry, inverse Gaussian distribution, inverse q-Gaussian distribution, statistical manifolds

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