Search results for: balanced scorecard approach
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13652

Search results for: balanced scorecard approach

13592 A Hybrid Method for Determination of Effective Poles Using Clustering Dominant Pole Algorithm

Authors: Anuj Abraham, N. Pappa, Daniel Honc, Rahul Sharma

Abstract:

In this paper, an analysis of some model order reduction techniques is presented. A new hybrid algorithm for model order reduction of linear time invariant systems is compared with the conventional techniques namely Balanced Truncation, Hankel Norm reduction and Dominant Pole Algorithm (DPA). The proposed hybrid algorithm is known as Clustering Dominant Pole Algorithm (CDPA) is able to compute the full set of dominant poles and its cluster center efficiently. The dominant poles of a transfer function are specific eigenvalues of the state space matrix of the corresponding dynamical system. The effectiveness of this novel technique is shown through the simulation results.

Keywords: balanced truncation, clustering, dominant pole, Hankel norm, model reduction

Procedia PDF Downloads 579
13591 Cardiokey: A Binary and Multi-Class Machine Learning Approach to Identify Individuals Using Electrocardiographic Signals on Wearable Devices

Authors: S. Chami, J. Chauvin, T. Demarest, Stan Ng, M. Straus, W. Jahner

Abstract:

Biometrics tools such as fingerprint and iris are widely used in industry to protect critical assets. However, their vulnerability and lack of robustness raise several worries about the protection of highly critical assets. Biometrics based on Electrocardiographic (ECG) signals is a robust identification tool. However, most of the state-of-the-art techniques have worked on clinical signals, which are of high quality and less noisy, extracted from wearable devices like a smartwatch. In this paper, we are presenting a complete machine learning pipeline that identifies people using ECG extracted from an off-person device. An off-person device is a wearable device that is not used in a medical context such as a smartwatch. In addition, one of the main challenges of ECG biometrics is the variability of the ECG of different persons and different situations. To solve this issue, we proposed two different approaches: per person classifier, and one-for-all classifier. The first approach suggests making binary classifier to distinguish one person from others. The second approach suggests a multi-classifier that distinguishes the selected set of individuals from non-selected individuals (others). The preliminary results, the binary classifier obtained a performance 90% in terms of accuracy within a balanced data. The second approach has reported a log loss of 0.05 as a multi-class score.

Keywords: biometrics, electrocardiographic, machine learning, signals processing

Procedia PDF Downloads 118
13590 Rural-Urban Partnership for Balanced Spatial Development in Latvia

Authors: Zane Bulderberga

Abstract:

Spatial dimension in development planning is becoming more topical in 21st century as a result of changes in population structure. Sustainable spatial development focuses on identifying and using territorial advantages to foster the harmonized development of the entire country, reducing negative effects of population concentration, increasing availability and mobility. EU and national development planning documents state polycentrism as main tool for balance spatial development, including investment concentration in growth centres. If mutual cooperation of growth centres as well as urban-rural cooperation is not fostered, then territorial differences can deepen and create unbalanced development. The aim of research: to evaluate the urban-rural interaction, elaborating spatial development scenarios in framework of Latvian regional policy. To perform the research monographic, comparison, abstract-logical method, synthesis and analysis will be used when studying the theoretical aspects of research aiming at collecting the ideas of scientists from different countries, concepts, regulations as well as to create meaningful scientific discussion. Hierarchy analysis process (AHP) will be used to state further scenarios of spatial development in Latvia. Experts from various institutions recognized urban-rural interaction and co-operation as an essential tool for the development. The most important factors for balanced spatial development in Latvia are availability of public transportation and improvement of service availability. Evaluating the three alternative scenarios, it was concluded that the urban-rural partnership will ensure a balanced development in Latvian regions.

Keywords: rural-urban interaction, rural-urban cooperation, spatial development, AHP

Procedia PDF Downloads 282
13589 Orchestra Course Outcomes in Terms of Values Education

Authors: Z. Kurtaslan, H. Hakan Okay, E. Can Dönmez, I. Kuçukdoğan

Abstract:

Music education aims to bring up individuals most appropriately and to advanced levels as a balanced whole physically, cognitively, affectively, and kinesthetically while making a major contribution to the physical and spiritual development of the individual. The most crucial aim of music education, an influential education medium per se, is to make music be loved; yet, among its educational aims are concepts such as affinity, friendship, goodness, philanthropy, responsibility, and respect all extremely crucial bringing up individuals as a balanced whole. One of the most essential assets of the music education is the training of making music together, solidifying musical knowledge and enabling the acquisition of cooperation. This habit requires internalization of values like responsibility, patience, cooperativeness, respect, self-control, friendship, and fairness. If musicians lack these values, the ensemble will become after some certain time a cacophony. In this qualitative research, the attitudes of music teacher candidates in orchestra/chamber music classes will be examined in terms of values.

Keywords: education, music, orchestra/chamber music, values

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13588 Using the GIS Technology for Erosion Risk Mapping of BEN EL WIDAN Dam Watershed in Beni Mallal, Marroco

Authors: Azzouzi Fadoua

Abstract:

This study focuses on the diagnosis of the dynamics of natural resources in a semi-arid mountainous weakened by natural vulnerability and anthropogenic action. This is evident in the forms of hydraulic erosion and degradation of agricultural land. The rate of this damaged land is 53%, with a strong presence of concentrated erosion; this shows that balanced and semi-balanced environments are less apparent to the Watershed, representing 47%. The results revealed the crucial role of the slopes and the density of the hydraulic networks to facilitate the transport of fine elements, at the level of the slopes with low vegetation intensity, to the lake of the dam. Something that endangers the siltation of the latter. After the study of natural and anthropogenic elements, it turned out that natural vulnerability is an integral part of the current dynamic, especially when it coincides with the overexploitation of natural resources, in this case, the exploitation of steep slopes for the cultivation of cereals and overgrazing. This causes the soil to pile up and increase the rate of runoff.

Keywords: watershed, erosion, natural vulnerability, anthropogenic

Procedia PDF Downloads 119
13587 Fast Generation of High-Performance Driveshafts: A Digital Approach to Automated Linked Topology and Design Optimization

Authors: Willi Zschiebsch, Alrik Dargel, Sebastian Spitzer, Philipp Johst, Robert Böhm, Niels Modler

Abstract:

In this article, we investigate an approach that digitally links individual development process steps by using the drive shaft of an aircraft engine as a representative example of a fiber polymer composite. Such high-performance, lightweight composite structures have many adjustable parameters that influence the mechanical properties. Only a combination of optimal parameter values can lead to energy efficient lightweight structures. The development tools required for the Engineering Design Process (EDP) are often isolated solutions, and their compatibility with each other is limited. A digital framework is presented in this study, which allows individual specialised tools to be linked via the generated data in such a way that automated optimization across programs becomes possible. This is demonstrated using the example of linking geometry generation with numerical structural analysis. The proposed digital framework for automated design optimization demonstrates the feasibility of developing a complete digital approach to design optimization. The methodology shows promising potential for achieving optimal solutions in terms of mass, material utilization, eigenfrequency, and deformation under lateral load with less development effort. The development of such a framework is an important step towards promoting a more efficient design approach that can lead to stable and balanced results.

Keywords: digital linked process, composite, CFRP, multi-objective, EDP, NSGA-2, NSGA-3, TPE

Procedia PDF Downloads 46
13586 Personality Traits of Pre-Service Teachers in Rizal Technological University, Boni Campus

Authors: Earl Joy H. Ausa, Lianna Rozl Brosas, Niema T. Floro, Jycyl Joice R. Medina, Nejie A. Millarada

Abstract:

This study examines the demographic and personality profiles of pre-service teachers at Rizal Technological University, Boni Campus. The participants consisted of 212 pre-service teachers from the College of Education with majors in various subjects. The majority of respondents were female (74.88%), and the average age of participants was 22. Using the NEO PI-R framework, the study assessed the personality traits of pre-service teachers. The results showed that pre-service teachers displayed average levels of neuroticism, extraversion, openness, agreeableness, and conscientiousness. This suggests that they possess a balanced combination of traits that are conducive to effective teaching, such as moderate emotional stability, a balanced preference for social interactions, curiosity, good interpersonal skills, and a strong work ethic. The personality enhancement program could also benefit the pre-service teachers. In conclusion, this study provides valuable insights into the demographic and personality characteristics of pre-service teachers.

Keywords: personality traits, neo PI- R, pre-service teachers, five-factor theory

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13585 KPI and Tool for the Evaluation of Competency in Warehouse Management for Furniture Business

Authors: Kritchakhris Na-Wattanaprasert

Abstract:

The objective of this research is to design and develop a prototype of a key performance indicator system this is suitable for warehouse management in a case study and use requirement. In this study, we design a prototype of key performance indicator system (KPI) for warehouse case study of furniture business by methodology in step of identify scope of the research and study related papers, gather necessary data and users requirement, develop key performance indicator base on balance scorecard, design pro and database for key performance indicator, coding the program and set relationship of database and finally testing and debugging each module. This study use Balance Scorecard (BSC) for selecting and grouping key performance indicator. The system developed by using Microsoft SQL Server 2010 is used to create the system database. In regard to visual-programming language, Microsoft Visual C# 2010 is chosen as the graphic user interface development tool. This system consists of six main menus: menu login, menu main data, menu financial perspective, menu customer perspective, menu internal, and menu learning and growth perspective. Each menu consists of key performance indicator form. Each form contains a data import section, a data input section, a data searches – edit section, and a report section. The system generates outputs in 5 main reports, the KPI detail reports, KPI summary report, KPI graph report, benchmarking summary report and benchmarking graph report. The user will select the condition of the report and period time. As the system has been developed and tested, discovers that it is one of the ways to judging the extent to warehouse objectives had been achieved. Moreover, it encourages the warehouse functional proceed with more efficiency. In order to be useful propose for other industries, can adjust this system appropriately. To increase the usefulness of the key performance indicator system, the recommendations for further development are as follows: -The warehouse should review the target value and set the better suitable target periodically under the situation fluctuated in the future. -The warehouse should review the key performance indicators and set the better suitable key performance indicators periodically under the situation fluctuated in the future for increasing competitiveness and take advantage of new opportunities.

Keywords: key performance indicator, warehouse management, warehouse operation, logistics management

Procedia PDF Downloads 414
13584 Linking Market Performance to Exploration and Exploitation in The Pharmaceutical Industry

Authors: Johann Valentowitsch, Wolfgang Burr

Abstract:

In organizational research, strategies of exploration and exploitation are often considered to be contradictory. Building on the tradeoff argument, many authors have assumed that a company's market performance should be positively dependent on its strategic balance between exploration and exploitation over time. In this study, we apply this reasoning to the pharmaceutical industry. Using exploratory regression analysis we show that the long-term market performance of a pharmaceutical company is linked to both its ability to carry out exploratory projects and its ability to develop exploitative competencies. In particular, our findings demonstrate that, on average, the company's annual sales performance is higher the better the strategic alignment between exploration and exploitation is balanced. The contribution of our research is twofold. On the one hand, we provide empirical evidence for the initial tradeoff hypothesis and thus support the theoretical position of those who understand exploration and exploitation as strategic substitutes. On the other hand, our findings show that a balanced relationship between exploration and exploitation is also important in research-intensive industries, which naturally tend to place more emphasis on exploration.

Keywords: exploitation, exploration, market performance, pharmaceutical industry, strategy

Procedia PDF Downloads 185
13583 An Evaluation of Rational Approach to Management by Objectives in Construction Contracting Organisation

Authors: Zakir H. Shaik, Punam L. Vartak

Abstract:

Management By Objectives (MBO) is a management technique in which objectives of an organisation are conveyed to the employees to establish the individual goals. These objectives and goals are then monitored and assessed jointly by management and the employee time to time. This tool can be used for planning, monitoring as well as for performance appraisal. The success of an organisation is largely dependent on its’s Vision. Thus, it is of paramount importance to achieve the realm of vision through a mission which is well crafted within the organisation to address the objectives. The success of the mission depends upon how realistic and action oriented philosophical approach, an organisation caters to; and how the individual goals are set to track and meet the objectives. Thus, focused and passionate efforts of the team, assigned for the mission, are an absolute obligation for achieving the vision of any organisation. Any construction site is generally a controlled disorder having huge investments, resources and logistics involved. The Construction progression is time-consuming with many isolated as well as interconnected activities. Traditional MBO approach can be unsuccessful if planning and control is non-realistic and inflexible. Moreover, the Construction Industry is far behind understanding these concepts. It is important to address the employee engagement in defining and creating awareness to achieve the targets. Besides, current economic environment and competitive world demands refined management tools to achieve profit, growth and survival of the business. Therefore, the necessity of rational MBO becomes vital part towards the success of an organisation. This paper details about the philosophical assumptions to develop the grounded theory in lieu of achieving objectives through RATIONAL MBO approach in Construction Contracting Organisations. The goals and objectives of the Construction Contracting Organisations can be achieved efficiently by adopting this RATIONAL MBO approach, as those are based on realistic, logical and balanced assumptions.

Keywords: growth, leadership, management by objectives, Management By Objectives (MBO), profit, rational

Procedia PDF Downloads 131
13582 An Assembly Line Designing Study for a Refrigeration Industry

Authors: Emin Gundogar, Burak Erkayman, Aysegul Yilmaz, Nusret Sazak

Abstract:

When considering current competition conditions on the world, satisfying customer demands on time has become an important factor that enables the firms take a step further. Therefore, production process must be completed faster to take the competitive advantage. A balanced assembly line is the one of most important factors affecting the speed of production lines. The aim of this study is to build an assembly line to balance the assembly line and to simulate it for different scenarios through a refrigerator factory. The times of the operations is analyzed and grouped by the priorities. First, a Kilbridge & Wester heuristics is put to the model then a simulation approach is implemented to the model and the differences are observed.

Keywords: assembly line design, assembly line balancing, simulation modelling, refrigeration industry

Procedia PDF Downloads 421
13581 Influence of Angular Position of Unbalanced Force on Crack Breathing Mechanism

Authors: Roselyn Zaman, Mobarak Hossain

Abstract:

A new mathematical model is developed to study crack breathing behavior considering effect of angular position of unbalanced force at different crack locations. Crack breathing behavior has been determined using effectual bending angle by studying the transient change of the crack area. Different crack breathing behavior of the unbalanced shaft has been observed for different combination of angular position of unbalanced force with crack location except crack locations 0.3L and 0.8335L, where L is the total length of the shaft, where unbalanced shaft behave completely like the balanced shaft. Based on different combination of angular position of unbalanced force with crack location, the stiffness of unbalanced shaft can be divided into three regions. An unbalanced shaft is overall stiffer than a balanced shaft when angular position of unbalance force is between 90° to 270° and crack located between 0.3L and 0.8335L, and it is overall flexible when the crack located in outside this crack region. On the other hand, it is overall flexible when angular position of unbalanced force is between 0° to 90° or 270° to 360° and crack located in middle region and it is overall stiffer for outside this crack region.

Keywords: cracked shaft, crack location, shaft stiffness, unbalanced force, and unbalanced force orientation

Procedia PDF Downloads 246
13580 Investigation of Dynamic Characteristic of Planetary Gear Set Based On Three-Axes Torque Measurement

Authors: Masao Nakagawa, Toshiki Hirogaki, Eiichi Aoyama, Mohamed Ali Ben Abbes

Abstract:

A planetary gear set is widely used in hybrid vehicles as the power distribution system or in electric vehicles as the high reduction system, but due to its complexity with planet gears, its dynamic characteristic is not fully understood. There are many reports on two-axes driving or displacement of the planet gears under these conditions, but only few reports deal with three-axes driving. A three-axes driving condition is tested using three-axes torque measurement and focuses on the dynamic characteristic around the planet gears in this report. From experimental result, it was confirmed that the transition forces around the planet gears were balanced and the torques were also balanced around the instantaneous rotation center. The meshing frequency under these conditions was revealed to be the harmonics of two meshing frequencies; meshing frequency of the ring gear and that of the planet gears. The input power of the ring gear is distributed to the carrier and the sun gear in the dynamic sequential change of three fixed conditions; planet, star and solar modes.

Keywords: dynamic characteristic, gear, planetary gear set, torque measuring

Procedia PDF Downloads 359
13579 Integrated Education at Jazan University: Budding Hope for Employability

Authors: Jayanthi Rajendran

Abstract:

Experience is what makes a man perfect. Though we tend to learn many a different things in life through practice still we need to go an extra mile to gain experience which would be profitable only when it is integrated with regular practice. A clear phenomenal idea is that every teacher is a learner. The centralized idea of this paper would focus on the integrated practices carried out among the students of Jizan University which enhances learning through experiences. Integrated practices like student-directed activities, balanced curriculum, phonological based activities and use of consistent language would enlarge the vision and mission of students to earn experience through learning. Students who receive explicit instruction and guidance could practice the skills and strategies through student-directed activities such as peer tutoring and cooperative learning. The second effective practice is to use consistent language. Consistent language provides students a model for talking about the new concepts which also enables them to communicate without hindrances. Phonological awareness is an important early reading skill for all students. Students generally have phonemic awareness in their home language can often transfer that knowledge to a second language. And also a balanced curriculum requires instruction in all the elements of reading. Reading is the most effective skill when both basic and higher-order skills are included on a daily basis. Computer based reading and listening skills will empower students to understand a language in a better way. English language learners can benefit from sound reading instruction even before they are fully proficient in English as long as the instruction is comprehensible. Thus, if students have to be well equipped in learning they should foreground themselves in various integrated practices through multifarious experience for which teachers are moderators and trainers. This type of learning prepares the students for a constantly changing society which helps them to meet the competitive world around them for better employability fulfilling the vision and mission of the institution.

Keywords: consistent language, employability, phonological awareness, balanced curriculum

Procedia PDF Downloads 379
13578 Bestination: A Sustainable Approach to Conflict Management for Buddhist Entrepreneurs

Authors: Navarat Sachayansrisakul, Nattawat Ponnara

Abstract:

Human beings are driving forces for any unit of societies, whether it would be in a family, communities, industries or even organizations. However, as our humanity progresses, the reliance has shifted from human to machineries and technologies. One main challenge when dealing with more than one person is conflict often resulted. If the conflict is properly managed, then economic development also follows. In order to achieve positive outcome of conflict, it is believed that the management comes from within individual entrepreneurs. As such, this is a unique study as it looks into the spiritual side of humans as business people and applies to the business environment with the focus on moral and ethical framework in order for sustainable development. This study aims to provide a model of how to positively manage conflict without compromising the ethical and moral standards of the businesses. Sustainability in this study is achieved through the Buddhists’ aim for liberation in which it works on the balanced approach to solving conflict. Buddhists’ livelihood is established on simplicity and non-violence while contributing not to only one’s self but those around them such as the stake holders of the businesses and the communities. According to Buddhist principles and some findings, a model called ‘The Bestination Conflict Management’ was developed. Bestination model offers an alternative approach for entrepreneurs to achieve sustainability along with intrinsic and extrinsic rewards that benefit the well-beings of the owners, the stakeholders and the communities involved. This research study identifies ‘Conflict Management’ model as having goodwill and wisdom as a base, then moral motivation as the next level up to have a disciplines in order to keep a unit well cooperated.

Keywords: sustainable, entrepreneurs, Buddhist, moral, ethics, conflict

Procedia PDF Downloads 142
13577 Synthesis of Balanced 3-RRR Planar Parallel Manipulators

Authors: Arakelian Vigen, Geng Jing, Le Baron Jean-Paul

Abstract:

The paper deals with the design of parallel manipulators with balanced inertia forces and moments. The balancing of the resultant of the inertia forces of 3-RRR planar parallel manipulators is carried out through mass redistribution and centre of mass acceleration minimization. The proposed balancing technique is achieved in two steps: at first, optimal redistribution of the masses of input links is accomplished, which ensures the similarity of the end-effector trajectory and the manipulator’s common centre of mass trajectory, then, optimal trajectory planning of the end-effector by 'bang-bang' profile is reached. In such a way, the minimization of the magnitude of the acceleration of the centre of mass of the manipulator brings about a minimization of shaking force. To minimize the resultant of the inertia moments (shaking moment), the active balancing via inertia flywheel is applied. However, in this case, the active balancing is quite different from previous applications because it provides only a partial cancellation of the shaking moment due to the incomplete balancing of shaking force.

Keywords: dynamic balancing, inertia force minimization, inertia moment minimization, 3-RRR planar parallel manipulator

Procedia PDF Downloads 435
13576 Online Dietary Management System

Authors: Kyle Yatich Terik, Collins Oduor

Abstract:

The current healthcare system has made healthcare more accessible and efficient by the use of information technology through the implementation of computer algorithms that generate menus based on the diagnosis. While many systems just like these have been created over the years, their main objective is to help healthy individuals calculate their calorie intake and assist them by providing food selections based on a pre-specified calorie. That application has been proven to be useful in some ways, and they are not suitable for monitoring, planning, and managing hospital patients, especially that critical condition their dietary needs. The system also addresses a number of objectives, such as; the main objective is to be able to design, develop and implement an efficient, user-friendly as well as and interactive dietary management system. The specific design development objectives include developing a system that will facilitate a monitoring feature for users using graphs, developing a system that will provide system-generated reports to the users, dietitians, and system admins, design a system that allows users to measure their BMI (Body Mass Index), the system will also provide food template feature that will guide the user on a balanced diet plan. In order to develop the system, further research was carried out in Kenya, Nairobi County, using online questionnaires being the preferred research design approach. From the 44 respondents, one could create discussions such as the major challenges encountered from the manual dietary system, which include no easily accessible information of the calorie intake for food products, expensive to physically visit a dietitian to create a tailored diet plan. Conclusively, the system has the potential of improving the quality of life of people as a whole by providing a standard for healthy living and allowing individuals to have readily available knowledge through food templates that will guide people and allow users to create their own diet plans that consist of a balanced diet.

Keywords: DMS, dietitian, patient, administrator

Procedia PDF Downloads 139
13575 Hybrid Model: An Integration of Machine Learning with Traditional Scorecards

Authors: Golnush Masghati-Amoli, Paul Chin

Abstract:

Over the past recent years, with the rapid increases in data availability and computing power, Machine Learning (ML) techniques have been called on in a range of different industries for their strong predictive capability. However, the use of Machine Learning in commercial banking has been limited due to a special challenge imposed by numerous regulations that require lenders to be able to explain their analytic models, not only to regulators but often to consumers. In other words, although Machine Leaning techniques enable better prediction with a higher level of accuracy, in comparison with other industries, they are adopted less frequently in commercial banking especially for scoring purposes. This is due to the fact that Machine Learning techniques are often considered as a black box and fail to provide information on why a certain risk score is given to a customer. In order to bridge this gap between the explain-ability and performance of Machine Learning techniques, a Hybrid Model is developed at Dun and Bradstreet that is focused on blending Machine Learning algorithms with traditional approaches such as scorecards. The Hybrid Model maximizes efficiency of traditional scorecards by merging its practical benefits, such as explain-ability and the ability to input domain knowledge, with the deep insights of Machine Learning techniques which can uncover patterns scorecard approaches cannot. First, through development of Machine Learning models, engineered features and latent variables and feature interactions that demonstrate high information value in the prediction of customer risk are identified. Then, these features are employed to introduce observed non-linear relationships between the explanatory and dependent variables into traditional scorecards. Moreover, instead of directly computing the Weight of Evidence (WoE) from good and bad data points, the Hybrid Model tries to match the score distribution generated by a Machine Learning algorithm, which ends up providing an estimate of the WoE for each bin. This capability helps to build powerful scorecards with sparse cases that cannot be achieved with traditional approaches. The proposed Hybrid Model is tested on different portfolios where a significant gap is observed between the performance of traditional scorecards and Machine Learning models. The result of analysis shows that Hybrid Model can improve the performance of traditional scorecards by introducing non-linear relationships between explanatory and target variables from Machine Learning models into traditional scorecards. Also, it is observed that in some scenarios the Hybrid Model can be almost as predictive as the Machine Learning techniques while being as transparent as traditional scorecards. Therefore, it is concluded that, with the use of Hybrid Model, Machine Learning algorithms can be used in the commercial banking industry without being concerned with difficulties in explaining the models for regulatory purposes.

Keywords: machine learning algorithms, scorecard, commercial banking, consumer risk, feature engineering

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13574 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach

Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

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13573 Operational Excellence Performance in Pharmaceutical Quality Control Labs: An Empirical Investigation of the Effectiveness and Efficiency Relation

Authors: Stephan Koehler, Thomas Friedli

Abstract:

Performance measurement has evolved over time from a unidimensional short-term efficiency focused approach into a balanced multidimensional approach. Today, integrated performance measurement frameworks are often used to avoid local optimization and to encourage continuous improvement of an organization. In literature, the multidimensional characteristic of performance measurement is often described by competitive priorities. At the same time, on the highest abstraction level an effectiveness and efficiency dimension of performance measurement can be distinguished. This paper aims at a better understanding of the composition of effectiveness and efficiency and their relation in pharmaceutical quality control labs. The research comprises a lab-specific operationalization of effectiveness and efficiency and examines how the two dimensions are interlinked. The basis for the analysis represents a database of the University of St. Gallen including a divers set of 40 different pharmaceutical quality control labs. The research provides empirical evidence that labs with a high effectiveness also accompany a high efficiency. Lab effectiveness explains 29.5 % of the variance in lab efficiency. In addition, labs with an above median operational excellence performance have a statistically significantly higher lab effectiveness and lab efficiency compared to the below median performing labs.

Keywords: empirical study, operational excellence, performance measurement, pharmaceutical quality control lab

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13572 Multilingualism without a Dominant Language in the Preschool Age: A Case of Natural Italian-Russian-German-English Multilingualism

Authors: Legkikh Victoria

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The purpose of keeping bi/multilingualism is usually a way to let the child speak two/three languages at the same level. The main problem which normally appears is a mixed language or a domination of one language. The same level of two or more languages would be ideal but practically not easily reachable. So it was made an experiment with a girl with a natural multilingualism as an attempt to avoid a dominant language in the preschool age. The girl lives in Germany and the main languages for her are Italian, Russian and German but she also hears every day English. ‘One parent – one language’ strategy was used since the beginning so Italian and Russian were spoken to her since her birth, English was spoken between the parents and when she was 1,5 it was added German as a language of a nursery. In order to avoid a dominant language, she was always put in international groups with activity in different languages. Even if it was not possible to avoid an interference of languages in this case we can talk not only about natural multilingualism but also about balanced bilingualism in preschool time. The languages have been developing in parallel with different accents in a different period. Now at the age of 6 we can see natural horizontal multilingualism Russian/Italian/German/English. At the moment, her Russian/Italian bilingualism is balanced. German vocabulary is less but the language is active and English is receptive. We can also see a reciprocal interference of all the three languages (English is receptive so the simple phrases are normally said correctly but they are not enough to judge the level of language interference and it is not noticed any ‘English’ mistakes in other languages). After analysis of the state of every language, we can see as a positive and negative result of the experiment. As a positive result we can see that in the age of 6 the girl does not refuse any language, three languages are active, she differentiate languages and even if she says a word from another language she notifies that it is not a correct word, and the most important are the fact, that she does not have a preferred language. As a prove of the last statement it is to be noticed not only her self-identification as ‘half Russian and half Italian’ but also an answer to the question about her ‘mother tongue’: ‘I do not know, probably, when I have my own children I will speak one day Russian and one day Italian and sometimes German’. As a negative result, we can notice that not only a development of all the three languages are a little bit slower than it is supposed for her age but since she does not have a dominating language she also does not have a ‘perfect’ language and the interference is reciprocal. In any case, the experiment shows that it is possible to keep at least two languages without a preference in a pre-school multilingual space.

Keywords: balanced bilingualism, language interference, natural multilingualism, preschool multilingual education

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13571 Self-Tuning Robot Control Based on Subspace Identification

Authors: Mathias Marquardt, Peter Dünow, Sandra Baßler

Abstract:

The paper describes the use of subspace based identification methods for auto tuning of a state space control system. The plant is an unstable but self balancing transport robot. Because of the unstable character of the process it has to be identified from closed loop input-output data. Based on the identified model a state space controller combined with an observer is calculated. The subspace identification algorithm and the controller design procedure is combined to a auto tuning method. The capability of the approach was verified in a simulation experiments under different process conditions.

Keywords: auto tuning, balanced robot, closed loop identification, subspace identification

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13570 Comparative Study for Neonatal Outcome and Umbilical Cord Blood Gas Parameters in Balanced and Inhalant Anesthesia for Elective Cesarean Section in Dogs

Authors: Agnieszka Antończyk, MałGorzata Ochota, Wojciech Niżański, ZdzisłAw Kiełbowicz

Abstract:

The goal of the cesarean section (CS) is the delivery of healthy, vigorous pups with the provision of surgical plane anesthesia, appropriate analgesia, and rapid recovery of the dam. In human medicine, spinal or epidural anesthesia is preferred for a cesarean section as associated with a lower risk of neonatal asphyxia and the need for resuscitation. Nevertheless, the specificity of veterinary patients makes the application of regional anesthesia as a sole technique impractical, thus to obtain patient compliance the general anesthesia is required. This study aimed to compare the influence of balanced (inhalant with epidural) and inhalant anesthesia on neonatal umbilical cord blood gas (UCBG) parameters and vitality (modified Apgar scoring). The bitches (31) undergoing elective CS were enrolled in this study. All females received a single dose of 0.2 mg/kg s.c. Meloxicam. Females were randomly assigned into two groups: Gr I (Isoflurane, n=16) and Gr IE (Isoflurane plus Epidural, n=15). Anesthesia was induced with propofol at 4-6 mg/kg to effect, and maintained with isoflurane in oxygen; in IE group epidural anesthesia was also done using lidocaine (3-4 mg/kg) into the lumbosacral space. CSs were performed using a standard mid-line approach. Directly after the puppy extraction, the umbilical cord was double clamped before the placenta detachment. The vessels were gently stretched between forceps to allow blood sampling. At least 100 mcl of mixed umbilical cord blood was collected into a heparinized syringe for further analysis. The modified Apgar scoring system (AS) was used to objectively score neonatal health and vitality immediately after birth (before first aid or neonatal care was instituted), at 5 and 20 min after birth. The neonates were scored as normal (AS 7-10), weak (AS 4-6), or critical (AS 0-3). During surgery, the IE group required a lower isoflurane concentration compared to the females in group I (MAC 1.05±0.2 and 1.4±0.13, respectively, p<0.01). All investigated UCBG parameters were not statistically different between groups. All pups had mild acidosis (pH 7.21±0.08 and 7.21±0.09 in Gr I and IE, respectively) with moderately elevated pCO2 (Gr I 57.18±11.48, Gr IE 58.74±15.07), HCO3- on the lower border (Gr I 22.58±3.24, Gr IE 22.83±3.6), lowered BE (Gr I -6.1±3.57, Gr IE -5.6±4.19) and mildly elevated level of lactates (Gr I 2.58±1.48, Gr IE2.53±1.03). The glucose levels were above the reference limits in both groups of puppies (74.50±25.32 in Gr I, 79.50±29.73 in Gr IE). The initial Apgar score results were similar in I and IE groups. However, the subsequent measurements of AS revealed significant differences between both groups. Puppies from the IE group received better AS scores at 5 and 20 min compared to the I group (6.86±2.23 and 8.06±2.06 vs 5.11±2.40 and 7.83±2.05, respectively). The obtained results demonstrated that administration of epidural anesthesia reduced the requirement for isoflurane in dams undergoing cesarean section and did not affect the neonatal umbilical blood gas results. Moreover, newborns from the epidural anesthesia group were scored significantly higher in AS at 5 and 20 min, indicating their better vitality and quicker improvement post-surgery.

Keywords: apgar scoring, balanced anesthesia, cesarean section, umbilical blood gas

Procedia PDF Downloads 154
13569 Government of Ghana’s Budget: An Assessment of Its Compliance with Fundamental Budgeting Principles

Authors: Mohammed Sani Abdulai

Abstract:

Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: annulaity, balanced budget, budget unity, budgetary principles, OECD’s principles on budgetary governance, open budget index, public expenditure and financial accountability, universality

Procedia PDF Downloads 159
13568 Early Talent Identification and Its Impact on Children’s Growth and Development: An Examination of “The Social Learning Theory, by Albert Bandura"

Authors: Michael Subbey, Kwame Takyi Danquah

Abstract:

Finding a child's exceptional skills and abilities at a young age and nurturing them is a challenging process. The Social Learning Theory (SLT) of Albert Bandura is used to analyze the effects of early talent identification on children's growth and development. The study examines both the advantages and disadvantages of early talent identification and stresses the significance of a moral strategy that puts the welfare of the child first. The paper emphasizes the value of a balanced approach to early talent identification that takes into account individual differences, cultural considerations, and the child's social environment.

Keywords: early talent development, social learning theory, child development, child welfare

Procedia PDF Downloads 64
13567 Integrated Approach of Knowledge Economy and Society in the Perspective of Higher Education Institutions

Authors: S. K. Ashiquer Rahman

Abstract:

Innovation, sustainability, and higher education are vital issues of the knowledge economy and society. In fact, the concentration on these issues, educators and researchers convinced the learners to prepare productive citizens for the knowledge economy and society, and many initiatives have been launched worldwide. The concept of a knowledge economy requires simultaneous and balanced progress in three dimensions (Innovation, Education and Sustainability) which are totally interdependent and correlated. The paper discusses the importance of an integrated approach to the knowledge economy and society from the perspective of higher education institutions. It remarks on the advent of a knowledge-based economy and society and the need for the combination of Innovation, sustainability, and education. This paper introduces nine (9) important issues or challenges of higher education institutions that have emphasized, cross-linked each other, and combined in a new education system that can form a new generation for the completive world as well as able to manage the knowledge-based economy and societal system. Moreover, the education system must be the foundation for building the necessary knowledge-based economy and society, which must manage the innovation process through a more sustainable world. In this viewpoint, Innovation, sustainability and higher education are becoming more and more central in our economy and society, and it is directly associated with the possibility of global wealth distribution to the economy and society. The objective of this research is to demonstrate the knowledge-based economy and social paradigm in order to create the opportunity for higher education institutions' development. The paper uses the collective action methodologies to examine “the mechanisms and strategies” used by higher education institutions’ authority to accommodate an integrated pattern as per connecting behaviors of knowledge economy and society. The paper accomplishes that the combination of Innovation, sustainability and education is a very helpful approach to building a knowledge-based economy and society for practicing the higher education institution’s challenges.

Keywords: education, innovation, knowledge economy, sustainability

Procedia PDF Downloads 76
13566 Determining a Bilingualism Index: Evidence From Lebanese Control Bilinguals

Authors: Rania Kassir, Christophe Dos Santos, Halim Abboud, Olivier Godefroy

Abstract:

The ability to communicate in at least two different languages is shared by a growing number of humans. Recently, many researchers have been studying the elderly bilingual population around the world in neuroscience, and yet, until today there’s no accurate nor universal measure or methodology used to examine bilingualism across these studies which constitute a real challenge for results generalization. This study contributes to the quest of a multidimensional bilingualism index and language proficiency literature by investigating a new bilingualism index from a reliable subjective questionnaire the Language Experience and Proficiency Questionnaire (LEAP-Q), multi-linguistic tests, and a diverse bilingual population all featured in one analysis and one index. One hundred Lebanese subjects aged between 55 and 92 years old divided into three different bilingualism subgroups (Arabic prominent, balanced, and French prominent) were recruited and underwent the LEAP-Q with a set of linguistic and cognitive tests. The analysis of the collected data led to the creation of a robust bilingualism index from speaking and oral understanding scores that underline specifically bilingualism subtype according to cutoffs scored. The practice implications of this index, particularly its use within bilingual populations, are addressed in the conclusion of this work.

Keywords: bilingualism, language dominance, bilingualism index, balanced bilingualism, Arabic first language, Lebanese, Arabic-French bilingualism

Procedia PDF Downloads 104
13565 Machine Learning Facing Behavioral Noise Problem in an Imbalanced Data Using One Side Behavioral Noise Reduction: Application to a Fraud Detection

Authors: Salma El Hajjami, Jamal Malki, Alain Bouju, Mohammed Berrada

Abstract:

With the expansion of machine learning and data mining in the context of Big Data analytics, the common problem that affects data is class imbalance. It refers to an imbalanced distribution of instances belonging to each class. This problem is present in many real world applications such as fraud detection, network intrusion detection, medical diagnostics, etc. In these cases, data instances labeled negatively are significantly more numerous than the instances labeled positively. When this difference is too large, the learning system may face difficulty when tackling this problem, since it is initially designed to work in relatively balanced class distribution scenarios. Another important problem, which usually accompanies these imbalanced data, is the overlapping instances between the two classes. It is commonly referred to as noise or overlapping data. In this article, we propose an approach called: One Side Behavioral Noise Reduction (OSBNR). This approach presents a way to deal with the problem of class imbalance in the presence of a high noise level. OSBNR is based on two steps. Firstly, a cluster analysis is applied to groups similar instances from the minority class into several behavior clusters. Secondly, we select and eliminate the instances of the majority class, considered as behavioral noise, which overlap with behavior clusters of the minority class. The results of experiments carried out on a representative public dataset confirm that the proposed approach is efficient for the treatment of class imbalances in the presence of noise.

Keywords: machine learning, imbalanced data, data mining, big data

Procedia PDF Downloads 106
13564 Differential Analysis: Crew Resource Management and Profiles on the Balanced Inventory of Desirable Responding

Authors: Charalambos C. Cleanthous, Ryan Sain, Tabitha Black, Stephen Vera, Suzanne Milton

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A concern when administering questionnaires is whether the participant is providing information that is accurate. The results may be invalid because the person is trying to present oneself in an unrealistic positive manner referred to as ‘faking good’, or in an unrealistic negative manner known as ‘faking bad’. The Balanced Inventory of Desirable Responding (BIDR) was used to assess commercial pilots’ responses on the two subscales of the BIDR: impression management (IM) and self-deceptive enhancement (SDE) that result in high or low scores. Thus, the BIDR produces four valid profiles: IM low and SDE low, IM high and SDE low, IM low and SDE high, and IM high and SDE high. The various profiles were used to compare the respondents’ answers to crew resource management (CRM) items developed from the USA Federal Aviation Administration’s (FAA) guidelines for CRM composition and training. Of particular interest were the results on the IM subscale. The comparisons between those scoring high (lying or faking) versus those low on the IM suggest that there were significant differences regarding their views of the various dimensions of CRM. One of the more disconcerting conclusions is that the high IM scores suggest that the pilots were trying to impress rather than honestly answer the questions regarding their CRM training and practice.

Keywords: USA commercial pilots, crew resource management, faking, social desirability

Procedia PDF Downloads 231
13563 Seismic Design Approach for Areas with Low Seismicity

Authors: Mogens Saberi

Abstract:

The following article focuses on a new seismic design approach for Denmark. Denmark is located in a low seismic zone and up till now a general and very simplified approach has been used to accommodate the effect of seismic loading. The current used method is presented and it is found that the approach is on the unsafe side for many building types in Denmark. The damages during time due to earth quake is presented and a seismic map for Denmark is developed and presented. Furthermore, a new design approach is suggested and compared to the existing one. The new approach is relatively simple but captures the effect of seismic loading more realistic than the existing one. The new approach is believed to the incorporated in the Danish Deign Code for building structures.

Keywords: low seismicity, new design approach, earthquakes, Denmark

Procedia PDF Downloads 337