Search results for: goal mapping

Authors: Avigail Moor, Michal Otmazgin, Hagar Tsiddon, Avivit Mahazri

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The goal of the present study was to refine sexual assault therapy through the examination of the level of agreement between survivor and therapist assessments of key recovery-promoting therapeutic interventions. This is the first study to explore the level of agreement between those who partake in the treatment process from either position. Semi structured interviews were conducted in this qualitative study with 10 survivors and 10 experienced therapists. The results document considerable concurrence between them regarding relational and trauma processing treatment components alike. Together, these reports outline key effective interventions, both common and specific in nature, concomitantly supported by both groups.

Keywords: sexual assault, rape treatment, therapist training, psychotherapy

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Authors: A. J. Regan, F. J. Lidgey, M. Betteridge, P. Georgiou, C. Toumazou, K. Hayatleh, J. R. Dibble

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Our goal is development of an algorithm capable of predicting the directional trend of the Standard and Poor’s 500 index (S&P 500). Extensive research has been published attempting to predict different financial markets using historical data testing on an in-sample and trend basis, with many authors employing excessively complex mathematical techniques. In reviewing and evaluating these in-sample methodologies, it became evident that this approach was unable to achieve sufficiently reliable prediction performance for commercial exploitation. For these reasons, we moved to an out-of-sample strategy based on linear regression analysis of an extensive set of financial data correlated with historical closing prices of the S&P 500. We are pleased to report a directional trend accuracy of greater than 55% for tomorrow (t+1) in predicting the S&P 500.

Keywords: financial algorithm, GPU, S&P 500, stock market prediction

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Authors: Gregory W. Smith, Paul J. Riccomini

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The goal of this empirical inquiry is to explore the effect of noise reducing headphones on the short-term memory recall of college students. Immediately following the presentation (via PowerPoint) of 12 unrelated and randomly selected one- and two-syllable words, students were asked to recall as many words as possible. Using a linear model with conditions marked with binary indicators, we examined the frequency and accuracy of words that were recalled. The findings indicate that for some students, a reduction of noise has a significant positive impact on their ability to recall information. As classrooms become more aurally distracting due to the implementation of cooperative learning activities, these findings highlight the need for a quiet learning environment for some learners.

Keywords: auditory distraction, education, instruction, noise, working memory

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Authors: Petra Barisic, Zrinka Blazevic

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In the world of modern communications, visual identity has predominant influence on the overall success of tourist destinations, but despite of these, the problem of designing thriving tourist destination visual identity and their components are hardly addressed. This study highlights the importance of building and managing the visual identity of tourist destination, and based on the empirical study of well-known Mediterranean destination of Croatia analyses three main components of tourist destination visual identity; name, slogan, and logo. Moreover, the paper shows how respondents perceive each component of Croatia’s visual identity. According to study, logo is the most important, followed by the name and slogan. Research also reveals that Croatian economy lags behind developed countries in understanding the importance of visual identity, and its influence on marketing goal achievements.

Keywords: components of visual identity, Croatia, tourist destination, visual identity

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Authors: Sabiha Shahid Antora, Young Ki Chang

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Along with various farm management technologies, imagery is an important tool that facilitates crop assessment, monitoring, and management. As a consequence, drone imaging technology is playing a vital role to capture the state of the entire field for yield mapping, crop scouting, weed detection, and so on. Although it is essential to inspect the cultivable lands in real-time for making rapid decisions regarding field variable inputs to combat stresses and diseases, drone imagery is still evolving in this area of interest. Cost margin and post-processing complexions of the image stream are the main challenges of imaging technology. Therefore, this proposed project involves the cost-effective field programmable gate array (FPGA) based image processing device that would process the image stream in real-time as well as providing the processed output to support on-the-spot decisions in the crop field. As a result, the real-time FPGA-based image processing system would reduce operating costs while minimizing a few intermediate steps to deliver scalable field decisions.

Keywords: real-time, FPGA, drone imagery, image processing, crop monitoring

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Authors: Khishig-Undrakh Mijgee, Yerkyejan Amanbyek, Yilina, Bayarkhuu Agvaanbayar, Anudari Chingiskhuu

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The study of happiness focuses on how people perceive their well-being, the ways they seek happiness, and the factors that affect their feelings of happiness, including self-esteem, depression, satisfaction, and the quality of life. Researchers also aim to explore the relationship between happiness, self-esteem, depression, satisfaction, and quality of life, with the goal of assessing people's sense of achievement. Happiness is strongly linked to an individual's sense of achievement and overall life satisfaction. In this article, we will discuss the findings of a study that examines the feelings of happiness and the factors that influence them among 562 high school students.

Keywords: happiness, high school students, feelings of happiness, happiness level

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Authors: Kristina Ancutiene

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The goal of this research is to perform comparative analysis between the virtual fit of the woman's dress and the fit on a real person. The dress fitting was done using mechanical and structural parameters of the 100 % linen fabric and using Modaris_3D_Fit software (CAD Lectra). The dress was also sawn after which garment fit differences of real and virtual dress was researched. Four respondents whose figures were similar were used to evaluate the ease and strain deformations of the real and virtual dress. The scores that were given by the respondents wearing the real dress were compared to the ease and strain results that were given by the software. The main result was that respondents feel similar to the virtual stretch deformations but their ease feeling is not always matching the virtual ones. The results may be influenced by psychological factors and different understanding about purpose of garment.

Keywords: virtual garment, 3D CAD, garment fit, mechanical properties

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Authors: Deniss Rozkov, Hendrik Idema

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This paper researches the gender-based differences among US-American institutional investors regarding their preferences for sustainable development goals (SDGs) when investing. After employing a structured questionnaire as well as applying a choice-based conjoint analysis, it is found that female investors place significantly more emphasis on SDGs, especially in the social and ecological domain, exhibiting significantly stronger “other-regarding” characteristics compared to their male counterparts. Further, the results of the survey show that females show significantly higher risk aversion than males by selecting moderately conservative and moderate risk approaches.

Keywords: sustainable development goals, investing, socially responsible investor, gender, conjoint analysis

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Authors: Ahmed O. Babaleye, Rafet E. Kurt

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The global oil and gas industry is beginning to witness an increase in the number of installations moving towards decommissioning. Decommissioning of offshore installations is a complex, costly and hazardous activity, making safety one of the major concerns. Among existing removal options, complete and partial removal options pose the highest risks. Therefore, a dynamic risk model of the accidents from the two options is important to assess the risks on an overall basis. In this study, a risk-based safety model is developed to conduct quantitative risk analysis (QRA) for jacket structure systems failure. Firstly, bow-tie (BT) technique is utilised to model the causal relationship between the system failure and potential accident scenarios. Subsequently, to relax the shortcomings of BT, Bayesian Belief Networks (BBNs) were established to dynamically assess associated uncertainties and conditional dependencies. The BBN is developed through a similitude mapping of the developed bow-tie. The BBN is used to update the failure probabilities of the contributing elements through diagnostic analysis, thus, providing a case-specific and realistic safety analysis method when compared to a bow-tie. This paper presents the application of dynamic safety analysis to guide the allocation of risk control measures and consequently, drive down the avoidable cost of remediation.

Keywords: Bayesian belief network, offshore decommissioning, dynamic safety model, quantitative risk analysis

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Authors: K. J. Jegede, O. O. Odekunle

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The challenges facing government at all levels in the area of urban development are two folds, first is how to provide basic services for urban dwellers especially the urban poor and second, how to make cities and towns as model of good places for economic development. The key ingredients and catalysts for achieving these goals are strong and virile institutional capacity, urban infrastructure and a supportive urban policy framework. The government at all levels have been upgrading and expanding city infrastructure and services in Ibadan, the state capital to support sustainable economic development of the city, particularly in the areas of electricity, neighbourhood, solid waste management, transport, water supply, education, health facilities and markets developments to discourage street trading. This paper attempts to present Ibadan in the millennium as 'a model of a sustainable city'. A planned development strategy that had sustained the growth of the city from a war camp in the 19th century to a cosmopolitan city in the 21st century with the potential to become a megacity. The presentation examines, among others, the physical structure and population density of Ibadan city, the challenges of economic development, the development of urban infrastructure and services in Ibadan metropolitan area. The paper submitted by mapping out a strategy to achieve sustainable development of Ibadan city.

Keywords: megacity, physical structure, sustainable city, urban infrastructure

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Authors: Destha Titi Raharjana

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The finding of this research results from three action researches conducted in three rurals, namely Bokoharjo, Sambirejo, and Tirtomartani. Those rurals are close to Prambanan, a well-known cultural heritage site located in Sleman Regency, Indonesia. This action research is conducted using participative method through observation, interview, and focus group discussion with local residents as the subjects. This research aims to (a) present identifications of potencies, obstacles, and opportunities existed in development process, which is able to give more encouragement, involvement and empowerment for local residents in maintaining the cultural heritage area, (b) present participatory empowerment programs which adjust the needs of local residents and human resources, and (c) identify potential stakeholders that can support empowerment programs. Through action research method, this research is able to present (a) potential mapping; difficulties and opportunities in the development process in each rural, (b) empowerment program planning needed by local residents as a follow-up of this action research. Moreover, this research also presents identifications of potential stakeholders who are able to do an empowerment program follow-up. It is expected that, at the end of the programs, the local residents are able to maintain Prambanan, as one of cultural heritage sites that needs to be protected, in a more sustainable way.

Keywords: action research, local resident, empowerment, cultural heritage area, Prambanan, Sleman, Indonesia

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Authors: Victor Emeli, Akansel Cosgun

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This paper explores the navigation among movable obstacles (NAMO) problem and proposes joint path and push planning: which path to take and in what direction the obstacles should be pushed at, given a start and goal position. We present a planning algorithm for selecting a path and the obstacles to be pushed, where a rapidly-exploring random tree (RRT)-based heuristic is employed to calculate a minimal collision path. When it is necessary to apply a pushing force to slide an obstacle out of the way, the planners leverage means-end analysis through a dynamic physics simulation to determine the sequence of linear pushes to clear the necessary space. Simulation experiments show that our approach finds solutions in higher clutter percentages (up to 49%) compared to the straight-line push planner (37%) and RRT without pushing (18%).

Keywords: motion planning, path planning, push planning, robot navigation

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Authors: Esam Roshdy, Saleh AlRashdi, Turki Alharbi, Rawan Eskandarani, Zurina Cabilo

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Introduction/ background: Consultation in the Emergency Department constitute a major part of the work flow every day. Any delay in the consultation process have a major impact on the length of stay and patient disposition and thus affect the total waiting time of patients in the ED. King Fahad medical City in Riyadh City, Saudi Arabia is considered a major Tertiary hospital where there is high flow of patients of different categories visiting the ED. The importance of decreasing consultation time and decision for final disposition of patients was recognized and interpreted in this project to find ways to improve the patient flow in the department and thus the total patient disposition and outcome. Aim / Objectives: 1. To monitor the time of consultation for patients in the Emergency department and its impact on the length of stay of patients in the ED. 2. To detect and assess the problems that lead to long consultation times in the ED, and reach a targeted time of 2 hours for final disposition of patients, according to recognized international and our institutional consultation policy, to reach the final goal of decreasing total length of stay and thus improve the patient flow in the ED. Methods: Data was collected retrospectively for a 92 charts of consultations done in the ED over 2 month’s period. The data was analyzed to get the median of Total Consultation Time. A survey was conducted among all ED staff to determine the level of knowledge about the total consultation time and the compliance to the institutional policy target of 2 hours. A second Data sample of 168 chart was collected after awareness campaign and education of all ED staff about the importance of reaching the target consultation time and compliance to the institutional policy. Results: We have found that there is room for improvement in our overall consultation time. This was found to be more frequent with certain specialties. Our surveys have showed that many ED staff are not familiar or not compliant with our consultation policy which was not clear for everyone. Post-intervention data have showed that awareness of the importance to decrease the total consultation time and compliance alone to the targeted goal have had a huge impact on overall improvement and decreasing the time of final decision and disposition of the patient and the overall patient length of stay in the ED. Conclusion: Working on improving Consultation time in the Emergency Department is a major factor in improving overall length of stay and patient flow. This improvement helps in the overall patient disposition and satisfaction. Plan: As a continuation of our project we are planning to focus on the conflict of admission cases where more than one specialty is involved in the care of patients. We are planning to collect data on the time it takes to resolve and reach final disposition of those patients, and its impact on the length of stay and our department flow and the overall patient outcome and satisfaction.

Keywords: consultation time, impact, length of stay, in the ED

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Authors: M. R. Ashok, S. Srivatsan, S. Vignesh

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Common replacement for glass in composites is the Glass Fiber Reinforced Plastics (GFRP). The GFRP has its own advantages for being a good alternative. The purpose of this research is to find a suitable enhancement for the commonly used composite Glass Fiber Reinforced Plastics (GFRP). The goal is to enhance the material properties of the composite by providing a suitable matrix with Al base. The various mechanical tests are performed to analyze and compare the improvement in the mechanical properties of the composite. As a result, this material can be used as an alternative for the commonly used GFRP in various fields with increased effectiveness in its functioning.

Keywords: alloy based composites, composite materials, glass fiber reinforced plastics, sSuper composites

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Authors: Gaoyuan Wang, Tian Chen

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China’s emission peak and carbon neutrality strategies lead to the transformation of development patterns and call for new green urban design thinking. This paper begins by revealing the evolution of green urban design thinking during the periods of carbon enlightenment, carbon dependency, and carbon decoupling from the perspective of the energy transition. Combined with the current energy situation, national strengths, and technological trends, the emergence of green urban design towards carbon neutrality becomes inevitable. Based on the preliminary analysis of its connotation, the characteristics of the new type of green urban design are generalized as low-carbon orientation, carbon-related objects, carbon-reduction means, and carbon-control patterns. Its theory is briefly clarified in terms of the human-earth synergism, quality-energy interconnection, and form-flow interpromotion. Then, its mechanism is analyzed combined with the core tasks of carbon neutrality, and the scope of design issues is defined, including carbon flow mapping, carbon source regulation, carbon sink construction, and carbon emission management. Finally, a multi-scale spatial response system is proposed across the region, city, cluster, and neighborhood level. The discussion aims to provide support for the innovation of green urban design theories and methods in the context of peak neutrality.

Keywords: carbon neutrality, green urban design, energy transition, theoretical exploration

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Authors: Jaromír Marek, Jakub Wiener, Yan Wang

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The main goal of this study was to find simple and industrially applicable production of ion exchangers based on nanofibrous polystyrene matrix and characterization of prepared material. Starting polystyrene nanofibers were sulfonated and crosslinked under appropriate conditions at the same time by sulfuric acid. Strongly acidic cation exchanger was obtained in such a way. The polymer matrix was made from polystyrene nanofibers prepared by Nanospider technology. Various types postpolymerization reactions and other methods of crosslinking were studied. Greatly different behavior between nano and microsize materials was observed. The final nanofibrous material was characterized and compared to common granular ion exchangers and available microfibrous ion exchangers. The sorption properties of nanofibrous ion exchangers were compared with the granular ion exchangers. For nanofibrous ion exchangers of comparable ion exchange capacity was observed considerably faster adsorption kinetics.

Keywords: electrospinning, ion exchangers, nanofibers, polystyrene

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Authors: Sheren H. Salah, Ahmed Y. Ben Sasi

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The inverted pendulum system is a classic control problem that is used in universities around the world. It is a suitable process to test prototype controllers due to its high non-linearities and lack of stability. The inverted pendulum represents a challenging control problem, which continually moves toward an uncontrolled state. This paper presents the possibility of balancing an inverted pendulum system using sliding mode control (SMC). The goal is to determine which control strategy delivers better performance with respect to pendulum’s angle and cart's position. Therefore, proportional-integral-derivative (PID) is used for comparison. Results have proven SMC control produced better response compared to PID control in both normal and noisy systems.

Keywords: inverted pendulum (IP), proportional-integral derivative (PID), sliding mode control (SMC), systems and control engineering

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Authors: Aidoud Assia, Bencheikh Messaouda, Boukour Salima

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Polystyrene is often seen in the ocean and on Algerian beaches, mainly as food containers. It's one of the top 10 most common items found there. This happens because it's light and easily carried away from its original source, like packaging or transport, into the environment. Unfortunately, it's not recycled much because it's not very profitable to do so. Hence, turning this waste into a resource can turn challenges into opportunities for a territory's economic and environmental development, which is the focus of this study. the goal is to analyze the physical and mechanical properties of a new type of mortar made from dune sand mixed with recycled polystyrene. it also aim to assess its potential for use in various construction applications. The mixtures were prepared by replacing portions of dune sand with polystyrene waste at varying volumes (10%, 20%, and 30%), while keeping the amount of cement constant. The results indicate a noticeable impact on both the physical and mechanical properties because of incorporating polystyrene waste.

Keywords: polystyrène, eco-mortier, sable de dune, résistance

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Authors: Tayyaba Hussain, Sobia Jangsher, Saqib Ali, Saqib Ejaz

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Unmanned Aerial vehicles (UAV’s) have gained great popularity due to their remoteness, ease of deployment and high maneuverability in different applications like real-time surveillance, image capturing, weather atmospheric studies, disaster site monitoring and mapping. These applications can involve a real-time communication with the ground station. However, altitude and mobility possess a few challenges for the communication. UAV’s at high altitude usually require more transmit power. One possible solution can be with the use of multi hops (UAV’s acting as relays) and exploiting the mobility pattern of the UAV’s. In this paper, we studied a relay (UAV’s acting as relays) selection for a reliable transmission to a destination UAV. We exploit the mobility information of the UAV’s to propose a Mobility-Aware Relay Selection (MARS) algorithm with the objective of giving improved data rates. The results are compared with Non Mobility-Aware relay selection scheme and optimal values. Numerical results show that our proposed MARS algorithm gives 6% better achievable data rates for the mobile UAV’s as compared with Non MobilityAware relay selection scheme. On average a decrease of 20.2% in data rate is achieved with MARS as compared with SDP solver in Yalmip.

Keywords: mobility aware, relay selection, time division multiple acess, unmanned aerial vehicle

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Authors: Sérgio J. Teixeira, João J. Ferreira

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Tourism frequently gets identified as one of the sectors with the greatest potential for expansion on a global scale and hence conveying the importance of attempting to better understand the regional factors of competitiveness prevailing in this sector. This study’s objective essentially strives to provide a mapping of the scientific publications and the intellectual knowledge therein contained while conveying past research trends and identifying potential future lines of research in the fields of regional competitiveness and tourism innovation. This correspondingly deploys a systematic review of the literature in keeping with the bibliometric approach based upon VOSviewer software, with a particular focus on drafting maps for visualising the underlying intellectual structure. This type of analysis encapsulates the number of articles published and their annual number of citations for the period between 1900 and 2016 as registered by the Web of Science database. The results demonstrate how the intellectual structure on regional competitiveness divides essentially into three major categories: regional competitiveness, tourism innovation, and tourism clusters. Thus, the main contribution of this study arises out of identifying the main research trends in this field and the respective shortcomings and specific needs for future scientific research in the field of regional competitiveness and innovation in tourism.

Keywords: regional competitiveness, tourism cluster, bibliometric studies, tourism innovation, systematic review

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Authors: Lars Rödel, Jonas Krebs, Gregor Müller

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The growing price pressure due to the increasing number of global suppliers, the growing individualization of products and ever-shorter delivery times are upcoming challenges in the industry. In this context, Mass Personalization stands for the individualized production of customer products in batch size 1 at the price of standardized products. The possibilities of digitalization and automation of technical order processing open up the opportunity for companies to significantly reduce their cost of complexity and lead times and thus enhance their competitiveness. Many companies already use a range of CAx tools and configuration solutions today. Often, the expert knowledge of employees is hidden in "knowledge silos" and is rarely networked across processes. DesignChain describes the automated digital process from the recording of individual customer requirements, through design and technical preparation, to production. Configurators offer the possibility of mapping variant-rich products within the Design Chain. This transformation of customer requirements into product features makes it possible to generate even complex CAD models, such as those for large-scale plants, on a rule-based basis. With the aid of an automated CAx chain, production-relevant documents are thus transferred digitally to production. This process, which can be fully automated, allows variants to always be generated on the basis of current version statuses.

Keywords: automation, design, CAD, CAx

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Authors: S. Sharan Sundar, Nithish B. Moudhgalya, Nidhi Bhandari, Vineeth Vijayaraghavan

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Automatic Short Answer Grading is one of the prime applications of artificial intelligence in education. Several approaches involving the utilization of selective handcrafted features, graphical matching techniques, concept identification and mapping, complex deep frameworks, sentence embeddings, etc. have been explored over the years. However, keeping in mind the real-world application of the task, these solutions present a slight overhead in terms of computations and resources in achieving high performances. In this work, a simple and effective solution making use of elemental features based on statistical, linguistic properties, and word-based similarity measures in conjunction with tree-based classifiers and regressors is proposed. The results for classification tasks show improvements ranging from 1%-30%, while the regression task shows a stark improvement of 35%. The authors attribute these improvements to the addition of multiple similarity scores to provide ensemble of scoring criteria to the models. The authors also believe the work could reinstate that classical natural language processing techniques and simple machine learning models can be used to achieve high results for short answer grading.

Keywords: artificial intelligence, intelligent systems, natural language processing, text mining

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Authors: Andrei Shishkin, Aleksandrs Korjakins, Viktors Mironovs

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Present paper describes method of obtaining clay ceramic foam (CCF) and foam concrete (FC), by direct foaming with high speed mixer-disperser (HSMD). Three foaming agents (FA) are compared for the FC and CCF production: SCHÄUMUNGSMITTEL W 53 FLÜSSIG (Zschimmer & Schwarz Gmbh, Germany), SCF-1245 (Sika, test sample, Latvia) and FAB-12 (Elade, Latvija). CCF were obtained at 950, 1000°C, 1150°C and 1150°C firing temperature and have mechanical compressive strength 1.2, 2.55, and 4.3 MPa and porosity 79.4, 75.1, 71.6%, respectively. Obtained FC has 6-14 MPa compressive strength and porosity 44-55%. The goal of this work was the development of a sustainable and durable ceramic cellular structures using HSMD.

Keywords: ceramic foam, foam concrete, clay foam, open cell, close cell, direct foaming

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Authors: Stepan Kuchar, Martin Golasowski, Radim Vavrik, Michal Podhoranyi, Boris Sir, Jan Martinovic

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The main goal of this article is to describe the online flood monitoring and prediction system Floreon+ primarily developed for the Moravian-Silesian region in the Czech Republic and the basic process it uses for running automatic rainfall-runoff and hydrodynamic simulations along with their calibration and uncertainty modeling. It takes a long time to execute such process sequentially, which is not acceptable in the online scenario, so the use of high-performance computing environment is proposed for all parts of the process to shorten their duration. Finally, a case study on the Ostravice river catchment is presented that shows actual durations and their gain from the parallel implementation.

Keywords: flood prediction process, high performance computing, online flood prediction system, parallelization

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Authors: Marta Chiapasco, Alexandra Porter, Finn Giuliani

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Designing polymers with a specific microstructure can affect how the polymer degrades once released in the environment. Not only the amount but also the distribution of different phases determines a polymers’ degradability. The following research investigates the use of a combination of spectroscopy analysis and thermal analysis to study changes of polymers’ amorphous and crystalline phases during degradation, comparing different microstructures of polypropylene and polyethylene. The use of nanoindentation helps study how degradation proceeds across a material by looking at changes in phases, while bulk tensile test describes when the material fails. The first results demonstrate that different microstructures have different degrading rates, with homopolymer having a linear and faster degradation compared to copolymers. The goal is to create materials that degrade at faster rates without releasing microplastics into the environment.

Keywords: degradation, microstructure, nanoindentation, Raman spectroscopy

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Authors: Badeji Adebayo John

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Technology has immense contribution in every aspect of human endeavor; it has not only made work easier but also provided exhilarating impression in the mind of the people. Theatre is not exempted from the multifaceted influence of technology on phenomenon. Therefore, theatre performances have experienced the excellence of technology in the contemporary era such that audiences have unforgettable experiences after seeing theatre performances. Some of these technological advancements that have amplified the aesthetics of performances in the theatre are techno-scenery (3D mapping) and lighting. In view of this, the objective of this study is to explore how techno-scenery and lighting technologies were used to communicate messages in the performance of Queen Moremi the Musical. In so doing, Participant-Observation Method and Content Analysis are adopted. Berlo’s model of communication is also employed to explain the communicative aesthetics of these theatre technologies in the performance. Techno-scenery and lighting are communication media modifier that facilitates audiences’ comprehension of the messages in the performance of Queen Moremi the Musical. They also create clear motion pictures of the setting which the performers cannot communicate in their acting, dances and singing, to ease the audiences’ decoding of messages that the performers are sending to the audience. Therefore, consistent incorporation of these technologies to theatre performances will facilitate easy flow of communication in-between the performers who are the sender, the message which is the performance and the audience who are the receiver.

Keywords: communication, aesthetics, techno-scenery, lighting, musical

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Uyanga Sukhbaatar, Ahmed Lbath, Mendamar Majig

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The Orienteering Problem is the most known example to start modeling tourist trip design problem. In order to meet tourist’s interest and constraint the OP is becoming more and more complicate to solve. The Multi Constraint Team Orienteering Problem with Time Windows is the last extension of the OP which differentiates from other extensions by including more extra associated constraints. The goal of the MCTOPTW is maximizing tourist’s satisfaction score in same time not to violate any of these constraints. This paper presents a genetic algorithmic approach to tackle the MCTOPTW. The benchmark data from literature is tested by our algorithm and the performance results are compared.

Keywords: multi constraint team orienteering problem with time windows, genetic algorithm, tour planning system

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Authors: Z. Ulukan, E. Demircioğlu,

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Facility location is a complex real-world problem which needs a strategic management decision. This paper provides a general review on studies, efforts and developments in Facility Location Problems which are classical optimization problems having a wide-spread applications in various areas such as transportation, distribution, production, supply chain decisions and telecommunication. Our goal is not to review all variants of different studies in FLPs or to describe very detailed computational techniques and solution approaches, but rather to provide a broad overview of major location problems that have been studied, indicating how they are formulated and what are proposed by researchers to tackle the problem. A brief, elucidative table based on a grouping according to “General Problem Type” and “Methods Proposed” used in the studies is also presented at the end of the work.

Keywords: discrete location problems, exact methods, heuristic algorithms, single source capacitated facility location problems

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Authors: Redha Elhuni

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The purpose of this paper is to find out the impact of Quality Management System (QMS) ISO/IEC 17025:2005 certification audit on company’s Performance. Libyan petroleum Institute has been certified ISO/IEC 17025:2005 for 8 years. Therefore, it is necessary to study and analyze the impact of that certification on its performance. Survey study has been done by distributing a questionnaire by handing it personally to qualified staff in the 15 accredited laboratories in the institute. The response rate was 66.6%. The statistical operations with the results of analytical study have been done to achieve the goal and objectives of the research. Finally, ISO/IEC 17025:2005 certification audit is found to have a positive effect on the institute’s performance.

Keywords: auditing process, ISO/IEC 17025:2005, quality management system, Libyan petroleum institute

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