Search results for: financial information transparency
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13112

Search results for: financial information transparency

10322 Public-Private Partnership Projects in Canada: A Case Study Approach

Authors: Samuel Carpintero

Abstract:

Public-private partnerships (PPP) arrangements have emerged all around the world as a response to infrastructure deficits and the need to refurbish existing infrastructure. The motivations of governments for embarking on PPPs for the delivery of public infrastructure are manifold, and include on-time and on-budget delivery as well as access to private project management expertise. The PPP formula has been used by some State governments in United States and Canada, where the participation of private companies in financing and managing infrastructure projects has increased significantly in the last decade, particularly in the transport sector. On the one hand, this paper examines the various ways used in these two countries in the implementation of PPP arrangements, with a particular focus on risk transfer. The examination of risk transfer in this paper is carried out with reference to the following key PPP risk categories: construction risk, revenue risk, operating risk and availability risk. The main difference between both countries is that in Canada the demand risk remains usually within the public sector whereas in the United States this risk is usually transferred to the private concessionaire. The aim is to explore which lessons can be learnt from both models than might be useful for other countries. On the other hand, the paper also analyzes why the Spanish companies have been so successful in winning PPP contracts in North America during the past decade. Contrary to the Latin American PPP market, the Spanish companies do not have any cultural advantage in the case of the United States and Canada. Arguably, some relevant reasons for the success of the Spanish groups are their extensive experience in PPP projects (that dates back to the late 1960s in some cases), their high technical level (that allows them to be aggressive in their bids), and their good position and track-record in the financial markets. The article’s empirical base consists of data provided by official sources of both countries as well as information collected through face-to-face interviews with public and private representatives of the stakeholders participating in some of the PPP schemes. Interviewees include private project managers of the concessionaires, representatives of banks involved as financiers in the projects, and experts in the PPP industry with close knowledge of the North American market. Unstructured in-depth interviews have been adopted as a means of investigation for this study because of its powers to achieve honest and robust responses and to ensure realism in the collection of an overall impression of stakeholders’ perspectives.

Keywords: PPP, concession, infrastructure, construction

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10321 Cost-Effective Hybrid Cloud Framework for HEI’s

Authors: Shah Muhammad Butt, Ahmed Masaud Ansari

Abstract:

Present Financial crisis in Higher Educational Institutes (HEIs) facing lots of problems considerable budget cuts, make difficult to meet the ever growing IT-based research and learning needs, institutions are rapidly planning and promoting cloud-based approaches for their academic and research needs. A cost effective Hybrid Cloud framework for HEI’s will provide educational services for campus or intercampus communication. Hybrid Cloud Framework comprises Private and Public Cloud approaches. This paper will propose the framework based on the Open Source Cloud (OpenNebula for Virtualization, Eucalyptus for Infrastructure, and Aneka for programming development environment) combined with CSP’s services which are delivered to the end-user via the Internet from public clouds.

Keywords: educational services, hybrid campus cloud, open source, electrical and systems sciences

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10320 The Political Economy of the Global Climate Change Adaptation Initiatives: A Case Study on the Global Environmental Facility

Authors: Anar Koli

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After the Paris agreement in 2015, a comprehensive initiative both from the developed and developing countries towards the adaptation to climate change is emerging. The Global Environmental Facility (GEF), which is financing a global portfolio of adaptation projects and programs in over 124 countries is playing a significant role to a new financing framework that included the concept of “climate-resilient development”. However, both the adaptation and sustainable development paradigms remain continuously contested, especially the role of the multilateral institutions with their technical and financial assistance to the developing world. Focusing on the adaptation initiatives of the GEF, this study aims to understand to what extent the global multilateral institutions, particularly the GEF is contributing to the climate-resilient development. From the political ecology perspective, the argument of this study is that the global financial framework is highly politicized, and understanding the contribution of the global institutions of the global climate change needs to be related both from the response and causal perspectives. A holistic perspective, which includes the contribution of the GEF as a response to the climate change and as well the cause of global climate change, are needed to understand the broader environment- political economic relation. The study intends to make a critical analysis of the way in which the political economy structure and the environment are related along with the social and ecological implications. It does not provide a narrow description of institutional responses to climate change, rather it looks at how the global institutions are influencing the relationship of the global ecologies and economies. This study thus developed a framework combining the global governance and the political economy perspective. This framework includes environment-society relation, environment-political economy linkage, global institutions as the orchestra, and division between the North and the South. Through the analysis of the GEF as the orchestra of the global governance, this study helps to understand how GEF is coordinating the interactions between the North and the South and responding the global climate resilient development. Through the other components of the framework, the study explains how the role of the global institutions is related to the cause of the human induced global climate change. The study employs a case study based on both the quantitative and qualitative data. Along with the GEF reports and data sets, this study draws from an eclectic range of literature from a range of disciplines to explain the broader relation of the environment and political economy. Based on a case study on GEF, the study found that the GEF has positive contributions in bringing developing countries’ capacity in terms of sustainable development goal, local institutional development. However, through a critical holistic analysis, this study found that this contribution to the resilient development helps the developing countries to conform the fossil fuel based capitalist political economy. The global governance institution is contributing both to the pro market based environment society relation and, to the consequences of this relation.

Keywords: climate change adaptation, global environmental facility (GEF), political economy, the north -south relation

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10319 Financial Analysis of the Foreign Direct in Mexico

Authors: Juan Peña Aguilar, Lilia Villasana, Rodrigo Valencia, Alberto Pastrana, Martin Vivanco, Juan Peña C

Abstract:

Each year a growing number of companies entering Mexico in search of the domestic market share. These activities, including stores, telephone long distance and local raw materials and energy, and particularly the financial sector, have managed to significantly increase its weight in the flows of FDI in Mexico , however, you should consider whether these trends FDI are positive for the Mexican economy and these activities increase Mexican exports in the medium term , and its share in GDP , gross fixed capital formation and employment. In general stresses that these activities, by far, have been unable to significantly generate linkages with the rest of the economy, a process that has not favored with competitiveness policies and activities aimed at these neutral or horizontal. Since the nineties foreign direct investment (FDI) has shown a remarkable dynamism, both internationally and in Latin America and in Mexico. Only in Mexico the first recipient of FDI in importance in Latin America during 1990-1995 and was displaced by Brazil since FDI increased from levels below 1 % of GDP during the eighties to around 3 % of GDP during the nineties. Its impact has been significant not only from a macroeconomic perspective , it has also allowed the generation of a new industrial production structure and organization, parallel to a significant modernization of a segment of the economy. The case of Mexico also is particularly interesting and relevant because the destination of FDI until 1993 had focused on the purchase of state assets during privatization process. This paper aims to present FDI flows in Mexico and analyze the different business strategies that have been touched and encouraged by the FDI. On the one hand, looking briefly discuss regulatory issues and source and recipient of FDI sectors. Furthermore, the paper presents in more detail the impacts and changes that generated the FDI contribution of FDI in the Mexican economy , besides the macroeconomic context and later legislative changes that resulted in the current regulations is examined around FDI in Mexico, including aspects of the Free Trade Agreement (NAFTA). It is worth noting that foreign investment can not only be considered from the perspective of the receiving economic units. Instead, these flows also reflect the strategic interests of transnational corporations (TNCs) and other companies seeking access to markets and increased competitiveness of their production networks and global distribution, among other reasons. Similarly it is important to note that foreign investment in its various forms is critically dependent on historical and temporal aspects. Thus, the same functionality can vary significantly depending on the specific characteristics of both receptor units as sources of FDI, including macroeconomic, institutional, industrial organization, and social aspects, among others.

Keywords: foreign direct investment (FDI), competitiveness, neoliberal regime, globalization, gross domestic product (GDP), NAFTA, macroeconomic

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10318 The Impact of Information and Communications Technology (ICT)-Enabled Service Adaptation on Quality of Life: Insights from Taiwan

Authors: Chiahsu Yang, Peiling Wu, Ted Ho

Abstract:

From emphasizing economic development to stressing public happiness, the international community mainly hopes to be able to understand whether the quality of life for the public is becoming better. The Better Life Index (BLI) constructed by OECD uses living conditions and quality of life as starting points to cover 11 areas of life and to convey the state of the general public’s well-being. In light of the BLI framework, the Directorate General of Budget, Accounting and Statistics (DGBAS) of the Executive Yuan instituted the Gross National Happiness Index to understand the needs of the general public and to measure the progress of the aforementioned conditions in residents across the island. Whereas living conditions consist of income and wealth, jobs and earnings, and housing conditions, health status, work and life balance, education and skills, social connections, civic engagement and governance, environmental quality, personal security. The ICT area consists of health care, living environment, ICT-enabled communication, transportation, government, education, pleasure, purchasing, job & employment. In the wake of further science and technology development, rapid formation of information societies, and closer integration between lifestyles and information societies, the public’s well-being within information societies has indeed become a noteworthy topic. the Board of Science and Technology of the Executive Yuan use the OECD’s BLI as a reference in the establishment of the Taiwan-specific ICT-Enabled Better Life Index. Using this index, the government plans to examine whether the public’s quality of life is improving as well as measure the public’s satisfaction with current digital quality of life. This understanding will enable the government to gauge the degree of influence and impact that each dimension of digital services has on digital life happiness while also serving as an important reference for promoting digital service development. The content of the ICT Enabled Better Life Index. Information and communications technology (ICT) has been affecting people’s living styles, and further impact people’s quality of life (QoL). Even studies have shown that ICT access and usage have both positive and negative impact on life satisfaction and well-beings, many governments continue to invest in e-government programs to initiate their path to information society. This research is the few attempts to link the e-government benchmark to the subjective well-being perception, and further address the gap between user’s perception and existing hard data assessment, then propose a model to trace measurement results back to the original public policy in order for policy makers to justify their future proposals.

Keywords: information and communications technology, quality of life, satisfaction, well-being

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10317 Using Vulnerability to Reduce False Positive Rate in Intrusion Detection Systems

Authors: Nadjah Chergui, Narhimene Boustia

Abstract:

Intrusion Detection Systems are an essential tool for network security infrastructure. However, IDSs have a serious problem which is the generating of massive number of alerts, most of them are false positive ones which can hide true alerts and make the analyst confused to analyze the right alerts for report the true attacks. The purpose behind this paper is to present a formalism model to perform correlation engine by the reduction of false positive alerts basing on vulnerability contextual information. For that, we propose a formalism model based on non-monotonic JClassicδє description logic augmented with a default (δ) and an exception (є) operator that allows a dynamic inference according to contextual information.

Keywords: context, default, exception, vulnerability

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10316 Visualizing the Commercial Activity of a City by Analyzing the Data Information in Layers

Authors: Taras Agryzkov, Jose L. Oliver, Leandro Tortosa, Jose Vicent

Abstract:

This paper aims to demonstrate how network models can be used to understand and to deal with some aspects of urban complexity. As it is well known, the Theory of Architecture and Urbanism has been using for decades’ intellectual tools based on the ‘sciences of complexity’ as a strategy to propose theoretical approaches about cities and about architecture. In this sense, it is possible to find a vast literature in which for instance network theory is used as an instrument to understand very diverse questions about cities: from their commercial activity to their heritage condition. The contribution of this research consists in adding one step of complexity to this process: instead of working with one single primal graph as it is usually done, we will show how new network models arise from the consideration of two different primal graphs interacting in two layers. When we model an urban network through a mathematical structure like a graph, the city is usually represented by a set of nodes and edges that reproduce its topology, with the data generated or extracted from the city embedded in it. All this information is normally displayed in a single layer. Here, we propose to separate the information in two layers so that we can evaluate the interaction between them. Besides, both layers may be composed of structures that do not have to coincide: from this bi-layer system, groups of interactions emerge, suggesting reflections and in consequence, possible actions.

Keywords: graphs, mathematics, networks, urban studies

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10315 Hybrid Algorithm for Non-Negative Matrix Factorization Based on Symmetric Kullback-Leibler Divergence for Signal Dependent Noise: A Case Study

Authors: Ana Serafimovic, Karthik Devarajan

Abstract:

Non-negative matrix factorization approximates a high dimensional non-negative matrix V as the product of two non-negative matrices, W and H, and allows only additive linear combinations of data, enabling it to learn parts with representations in reality. It has been successfully applied in the analysis and interpretation of high dimensional data arising in neuroscience, computational biology, and natural language processing, to name a few. The objective of this paper is to assess a hybrid algorithm for non-negative matrix factorization with multiplicative updates. The method aims to minimize the symmetric version of Kullback-Leibler divergence known as intrinsic information and assumes that the noise is signal-dependent and that it originates from an arbitrary distribution from the exponential family. It is a generalization of currently available algorithms for Gaussian, Poisson, gamma and inverse Gaussian noise. We demonstrate the potential usefulness of the new generalized algorithm by comparing its performance to the baseline methods which also aim to minimize symmetric divergence measures.

Keywords: non-negative matrix factorization, dimension reduction, clustering, intrinsic information, symmetric information divergence, signal-dependent noise, exponential family, generalized Kullback-Leibler divergence, dual divergence

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10314 Implementing a Database from a Requirement Specification

Authors: M. Omer, D. Wilson

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Creating a database scheme is essentially a manual process. From a requirement specification, the information contained within has to be analyzed and reduced into a set of tables, attributes and relationships. This is a time-consuming process that has to go through several stages before an acceptable database schema is achieved. The purpose of this paper is to implement a Natural Language Processing (NLP) based tool to produce a from a requirement specification. The Stanford CoreNLP version 3.3.1 and the Java programming were used to implement the proposed model. The outcome of this study indicates that the first draft of a relational database schema can be extracted from a requirement specification by using NLP tools and techniques with minimum user intervention. Therefore, this method is a step forward in finding a solution that requires little or no user intervention.

Keywords: information extraction, natural language processing, relation extraction

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10313 Traditional versus New Media: Creating Awareness on Environment Protection in Pakistan

Authors: Hafsah Javed

Abstract:

Environment protection is a major issue grabbing widespread attention of policymakers, both, locally and globally. Pakistan is among the countries most affected by global climate changes; media, besides governments, have a prime responsibility to create awareness among people about its hazards, and managing strategies. Advances in Information Communication Technologies have eased people's access to information and created an interactive space to discuss environment related issues and influence the policy decisions on the issue. This study, therefore, aims to examine, from the perspective of the audience, the contribution of Pakistani traditional and social media in creating awareness about Environment Protection and its implications. The objectives are achieved through quantitative survey method. Young university students are selected as ‘audience’ for the study. The findings show lack of awareness among people regarding environment protection. Neither traditional media outlets like radio, TV and newspapers prioritize the issue on their agenda, nor audience pull information about the issue from social media. A stark indifference and non-serious attitude is being exercised towards the issue from two quarters. People do not know much about local and international laws on environment; media are used more than a source of entertainment than awareness. The study implicates that there is an exigency to launch a nationwide awareness campaign on the issue, and for that media need to be on the driving seat.

Keywords: awareness, climate change, environment protection, new media, role of media, youngsters

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10312 Hybrid Method for Smart Suggestions in Conversations for Online Marketplaces

Authors: Yasamin Rahimi, Ali Kamandi, Abbas Hoseini, Hesam Haddad

Abstract:

Online/offline chat is a convenient approach in the electronic markets of second-hand products in which potential customers would like to have more information about the products to fill the information gap between buyers and sellers. Online peer in peer market is trying to create artificial intelligence-based systems that help customers ask more informative questions in an easier way. In this article, we introduce a method for the question/answer system that we have developed for the top-ranked electronic market in Iran called Divar. When it comes to secondhand products, incomplete product information in a purchase will result in loss to the buyer. One way to balance buyer and seller information of a product is to help the buyer ask more informative questions when purchasing. Also, the short time to start and achieve the desired result of the conversation was one of our main goals, which was achieved according to A/B tests results. In this paper, we propose and evaluate a method for suggesting questions and answers in the messaging platform of the e-commerce website Divar. Creating such systems is to help users gather knowledge about the product easier and faster, All from the Divar database. We collected a dataset of around 2 million messages in Persian colloquial language, and for each category of product, we gathered 500K messages, of which only 2K were Tagged, and semi-supervised methods were used. In order to publish the proposed model to production, it is required to be fast enough to process 10 million messages daily on CPU processors. In order to reach that speed, in many subtasks, faster and simplistic models are preferred over deep neural models. The proposed method, which requires only a small amount of labeled data, is currently used in Divar production on CPU processors, and 15% of buyers and seller’s messages in conversations is directly chosen from our model output, and more than 27% of buyers have used this model suggestions in at least one daily conversation.

Keywords: smart reply, spell checker, information retrieval, intent detection, question answering

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10311 Optimization of a Hybrid PV-Diesel Mini grid System: A Case Study of Vimtim-Mubi, Nigeria

Authors: Julius Agaka Yusufu

Abstract:

This study undertakes the development of an optimal PV-diesel hybrid power system tailored to the specific energy landscape of Vimtim Mubi, Nigeria, utilizing real-world wind speed, solar radiation, and diesel cost data. Employing HOMER simulation, the research meticulously assesses the technical and financial viability of this hybrid configuration. Additionally, a rigorous performance comparison is conducted between the PV-diesel system and the conventional grid-connected alternative, offering crucial insights into the potential advantages and economic feasibility of adopting hybrid renewable energy solutions in regions grappling with energy access and reliability challenges, with implications for sustainable electrification efforts in similar communities worldwide.

Keywords: Vimtim-Nigeria, homer, renewable energy, PV-diesel hybrid system.

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10310 Comparison of the Distillation Curve Obtained Experimentally with the Curve Extrapolated by a Commercial Simulator

Authors: Lívia B. Meirelles, Erika C. A. N. Chrisman, Flávia B. de Andrade, Lilian C. M. de Oliveira

Abstract:

True Boiling Point distillation (TBP) is one of the most common experimental techniques for the determination of petroleum properties. This curve provides information about the performance of petroleum in terms of its cuts. The experiment is performed in a few days. Techniques are used to determine the properties faster with a software that calculates the distillation curve when a little information about crude oil is known. In order to evaluate the accuracy of distillation curve prediction, eight points of the TBP curve and specific gravity curve (348 K and 523 K) were inserted into the HYSYS Oil Manager, and the extended curve was evaluated up to 748 K. The methods were able to predict the curve with the accuracy of 0.6%-9.2% error (Software X ASTM), 0.2%-5.1% error (Software X Spaltrohr).

Keywords: distillation curve, petroleum distillation, simulation, true boiling point curve

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10309 Modeling Methodologies for Optimization and Decision Support on Coastal Transport Information System (Co.Tr.I.S.)

Authors: Vassilios Moussas, Dimos N. Pantazis, Panagioths Stratakis

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The aim of this paper is to present the optimization methodology developed in the frame of a Coastal Transport Information System. The system will be used for the effective design of coastal transportation lines and incorporates subsystems that implement models, tools and techniques that may support the design of improved networks. The role of the optimization and decision subsystem is to provide the user with better and optimal scenarios that will best fulfill any constrains, goals or requirements posed. The complexity of the problem and the large number of parameters and objectives involved led to the adoption of an evolutionary method (Genetic Algorithms). The problem model and the subsystem structure are presented in detail, and, its support for simulation is also discussed.

Keywords: coastal transport, modeling, optimization

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10308 Perceptions toward Adopting Virtual Reality as a Learning Aid in Information Technology

Authors: S. Alfalah, J. Falah, T. Alfalah, M. Elfalah, O. Falah

Abstract:

The field of education is an ever-evolving area constantly enriched by newly discovered techniques provided by active research in all areas of technologies. The recent years have witnessed the introduction of a number of promising technologies and applications to enhance the teaching and learning experience. Virtual Reality (VR) applications are considered one of the evolving methods that have contributed to enhancing education in many fields. VR creates an artificial environment, using computer hardware and software, which is similar to the real world. This simulation provides a solution to improve the delivery of materials, which facilitates the teaching process by providing a useful aid to instructors, and enhances the learning experience by providing a beneficial learning aid. In order to assure future utilization of such systems, students’ perceptions were examined toward utilizing VR as an educational tool in the Faculty of Information Technology (IT) in The University of Jordan. A questionnaire was administered to IT undergraduates investigating students’ opinions about the potential opportunities that VR technology could offer and its implications as learning and teaching aid. The results confirmed the end users’ willingness to adopt VR systems as a learning aid. The result of this research forms a solid base for investing in a VR system for IT education.

Keywords: information, technology, virtual reality, education

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10307 Prosthetic Rehabilitation of Midfacial: Nasal Defects

Authors: Bilal Ahmed

Abstract:

Rehabilitation of congenital and acquired maxillofacial defects is always a challenging clinical scenario. These defects pose major physiological and psychological threat not only to the patient but to the entire family. There has been an enormous scientific development in maxillofacial rehabilitation with the advent of CAD CAM, 3-D scanning, Osseo-integrated implants and improved restorative materials. There are also specialized centers with latest diagnostic and treatment facilities in the developed countries. However, in certain clinical case scenarios, conventional prosthodontic principles are still the gold standards. Similarly in a less developed world, financial and technical constraints are factors affecting treatment planning and final outcomes. However, we can do a lot of benefits to the affected human beings, even with use of simple and cost-effective conventional prosthodontic techniques and materials. These treatment strategies may sometimes be considered as intermediate or temporary options, but with regular follow-up maintenance these can be used on a definitive basis.

Keywords: maxillofacial defects, obturators, prosthodontics, medical and health sciences

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10306 Augmented Reality Using Cuboid Tracking as a Support for Early Stages of Architectural Design

Authors: Larissa Negris de Souza, Ana Regina Mizrahy Cuperschmid, Daniel de Carvalho Moreira

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Augmented Reality (AR) alters the elaboration of the architectural project, which relates to project cognition: representation, visualization, and perception of information. Understanding these features from the earliest stages of the design can facilitate the study of relationships, zoning, and overall dimensions of the forms. This paper’s goal was to explore a new approach for information visualization during the early stages of architectural design using Augmented Reality (AR). A three-dimensional marker inspired by the Rubik’s Cube was developed, and its performance, evaluated. This investigation interwovens the acquired knowledge of traditional briefing methods and contemporary technology. We considered the concept of patterns (Alexander et al. 1977) to outline geometric forms and associations using visual programming. The Design Science Research was applied to develop the study. An SDK was used in a game engine to generate the AR app. The tool's functionality was assessed by verifying the readability and precision of the reconfigurable 3D marker. The results indicated an inconsistent response. To use AR in the early stages of architectural design the system must provide consistent information and appropriate feedback. Nevertheless, we conclude that our framework sets the ground for looking deep into AR tools for briefing design.

Keywords: augmented reality, cuboid marker, early design stages, graphic representation, patterns

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10305 CVOIP-FRU: Comprehensive VoIP Forensics Report Utility

Authors: Alejandro Villegas, Cihan Varol

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Voice over Internet Protocol (VoIP) products is an emerging technology that can contain forensically important information for a criminal activity. Without having the user name and passwords, this forensically important information can still be gathered by the investigators. Although there are a few VoIP forensic investigative applications available in the literature, most of them are particularly designed to collect evidence from the Skype product. Therefore, in order to assist law enforcement with collecting forensically important information from variety of Betamax VoIP tools, CVOIP-FRU framework is developed. CVOIP-FRU provides a data gathering solution that retrieves usernames, contact lists, as well as call and SMS logs from Betamax VoIP products. It is a scripting utility that searches for data within the registry, logs and the user roaming profiles in Windows and Mac OSX operating systems. Subsequently, it parses the output into readable text and html formats. One superior way of CVOIP-FRU compared to the other applications that due to intelligent data filtering capabilities and cross platform scripting back end of CVOIP-FRU, it is expandable to include other VoIP solutions as well. Overall, this paper reveals the exploratory analysis performed in order to find the key data paths and locations, the development stages of the framework, and the empirical testing and quality assurance of CVOIP-FRU.

Keywords: betamax, digital forensics, report utility, VoIP, VoIPBuster, VoIPWise

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10304 Information Technology Competences for Professional Accountants in Thai Small to Medium Accounting Practice

Authors: Manirath Wongsim, Chatchawarn Srimontree, Pornpichit Phosri

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Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competences for professional accountants, IT skills for accounting, IT skills in SMEs

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10303 Combined Effect of Heat Stimulation and Delay Addition of Superplasticizer with Slag on Fresh and Hardened Property of Mortar

Authors: Antoni Wibowo, Harry Pujianto, Dewi Retno Sari Saputro

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The stock market can provide huge profits in a relatively short time in financial sector; however, it also has a high risk for investors and traders if they are not careful to look the factors that affect the stock market. Therefore, they should give attention to the dynamic fluctuations and movements of the stock market to optimize profits from their investment. In this paper, we present a nonlinear autoregressive exogenous model (NARX) to predict the movements of stock market; especially, the movements of the closing price index. As case study, we consider to predict the movement of the closing price in Indonesia composite index (IHSG) and choose the best structures of NARX for IHSG’s prediction.

Keywords: NARX (Nonlinear Autoregressive Exogenous Model), prediction, stock market, time series

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10302 Comprehensive Care and the Right to Autonomy of Children and Adolescents with Cancer

Authors: Sandra Soca Lozano, Teresa Isabel Lozano Pérez, Germain Weber

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Cancer is a chronic disease of high prevalence in children and adolescents. Medical care in Cuba is carried out by a multidisciplinary team and family is the mediator between this team and the patient. Around this disease, there are interwoven many stereotypes and taboos by its relation to death. In this research report, we describe the work paradigm of psychological care to patients suffering from these diseases in the University Pediatric Hospital Juan Manuel Márquez of Havana, Cuba. We present the psychosocial factors that must be taken into account to provide comprehensive care and ensuring the quality of life of patients and their families. We also present the factors related to the health team and the management of information done with the patient. This is a descriptive proposal from the working experience accumulated in the named institution and in the review of the literature. As a result of this report we make a proposal of teamwork and the aspects in which psychological intervention should be continue performing in terms of increasing the quality of the care made by the health team. We conclude that it is necessary to continue improving the information management of children and adolescents with theses health problems and took into account their right to autonomy.

Keywords: comprehensive care, management of information, psychosocial factors, right to autonomy

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10301 Web Quest as the Tool for Business Writing Skills Enhancement at Technical University EFL Classes

Authors: Nadezda Kobzeva

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Under the current trend of globalization, economic and technological dynamics information and the means by which it is delivered and renewed becomes out-of-date rapidly. Thus, educational systems as well as higher education are being seriously tested. New strategies’ developing that is supported by Information and Communication Technology is urgently required. The essential educators’ mission is to meet the demands of the future by preparing our young learners with proper knowledge, skills and innovation capabilities necessary to advance our competitiveness globally. In response to the modern society and future demands, the oldest Siberian Tomsk Polytechnic University has wisely proposed several initiatives to promote the integration of Information and Communication Technology (ICT) in education, and increase the competitiveness of graduates by emphasizing inquiry-based learning, higher order thinking and problem solving. This paper gives a brief overview of how Web Quest as ICT device is being used for language teaching and describes its use advantages for teaching English as a Foreign Language (EFL), in particular business writing skills. This study proposes to use Web Quest to promote higher order thinking and ICT integration in the process of engineers training in Tomsk Polytechnic University, Russia.

Keywords: web quest, web quest in pedagogy, resume (CVs) and cover letter writing skills, ICT integration

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10300 A Framework for ERP Project Evaluation Based on BSC Model: A Study in Iran

Authors: Mohammad Reza Ostad Ali Naghi Kashani, Esfanji Elia

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Nowadays, the amounts of companies which tend to have an Enterprise Resource Planning (ERP) application are increasing particularly in developing countries like Iran. ERP projects are expensive, time consuming, and complex, in addition the failure rate is high among these projects. It is important to know whether these projects could meet their goals or not. Furthermore, the area which should be improved should be identified. In this paper we made a framework to evaluate ERP projects success implementation. First, based on literature review we made a framework based on BSC model, financial, customer, processes, learning and knowledge, because of the importance of change management it was added to model. Then an organization was divided in three layers. We choose corporate, managerial, and operational levels. Then to find criteria to assess each aspect, we use Delphi method in two rounds. And for the second round we made a questionnaire and did some statistical tasks on them. Based on the statistical results some of them are accepted and others are rejected.

Keywords: ERP, BSC, ERP project evaluation, IT projects

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10299 Untapped Market of Islamic Pension Fund: Muslim Attitude and Expectation

Authors: Yunice Karina Tumewang

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As we have seen, the number of Muslim and their awareness toward financial products and services that conform to Islamic principles are growing rapidly today. Thus, it makes the market environment potentially beneficial for Shari-compliant funds with the expanding prospective client base. However, over the last decade, only small portion of this huge potential market has been covered by the established Islamic asset management firms. This study aims to examine the factors of this untapped market particularly in the demand side. This study will use the qualitative method with primary data through a questionnaire distributed to 500 samples of Muslim population. It will shed light on Muslim attitudes and expectations toward Sharia-compliant retirement planning and pensions. It will also help to raise the awareness of market players to see Islamic pension fund as a promising industry in the foreseeable future.

Keywords: Islamic marketing, Islamic finance, Islamic asset management, Islamic pension fund

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10298 Research on the Calculation Method of Smartization Rate of Concrete Structure Building Construction

Authors: Hongyu Ye, Hong Zhang, Minjie Sun, Hongfang Xu

Abstract:

In the context of China's promotion of smart construction and building industrialization, there is a need for evaluation standards for the development of building industrialization based on assembly-type construction. However, the evaluation of smart construction remains a challenge in the industry's development process. This paper addresses this issue by proposing a calculation and evaluation method for the smartization rate of concrete structure building construction. The study focuses on examining the factors of smart equipment application and their impact on costs throughout the process of smart construction design, production, transfer, and construction. Based on this analysis, the paper presents an evaluation method for the smartization rate based on components. Furthermore, it introduces calculation methods for assessing the smartization rate of buildings. The paper also suggests a rapid calculation method for determining the smartization rate using Building Information Modeling (BIM) and information expression technology. The proposed research provides a foundation for the swift calculation of the smartization rate based on BIM and information technology. Ultimately, it aims to promote the development of smart construction and the construction of high-quality buildings in China.

Keywords: building industrialization, high quality building, smart construction, smartization rate, component

Procedia PDF Downloads 54
10297 Corporate Governance of Intellectual Capital: The Impact of Intellectual Capital Reporting

Authors: Cesar Julio Recalde

Abstract:

Background: The role of intangible assets in today´s society is undeniable and continuously growing. More than 80% of corporate market is related to intellectual capital(IC). However, corporate governance principles and practices seem strongly based and oriented towards tangible assets. The impact of intangible assets on corporate governance might require prevention and adaptative actions. Adherence to voluntary mechanisms of intellectual capital reporting (ICR) seems to be a gateway towards adapting corporate governance to intangible assets influence and a conceptual cornerstone. The impact of adherence to intellectual capital reporting on corporate governance and performance needs to be evaluated. Purposes: This work has a sequential two folded purpose: (1) exploring the influences exerted by IC on corporate governance theory and practice, and within that context (2) analyzing the impact of adherence to voluntary mechanisms of ICR on corporate governance. Design and summary: This work employs the theory of the firm and agency theory in order to conceptually explore the effects of each dimension of IC on key corporate governance issues, namely property rights and control by shareholders and residual claims by stakeholders, fiduciary duties of management and the board, opportunistic behavior and transparency. A comprehensive IC taxonomy and map is presented. Within the resulting context, internal and external impact of ICR on corporate governance and performance is conceptually analyzed. IRC constraint and barriers are identified. Intellectual liabilities are presented within the context of IRC. Finally, IRC regulatory framework is surveyed. Findings: Relevant conclusions were rendered on the influence of intellectual capital on corporate governance. Sufficient evidence of a positive impact of IRC on corporate governance and performance was found. Additionally, it was found that IRC exerts a leveraging effect on IC itself. Intellectual liabilities are insufficiently researched and seem to have a relevant importance on IC measuring. IRC regulatory framework was found to be insufficiently developed to capture the essence of intangible assets and to meet corporate governance challenges facing IC. Originality: This work develops a progressive approach to conceptually analyze the mutual influences between IC and corporate governance. An epistemic ideogram represents the intersection of analyzed theories. An IC map is presented. The relatively new topic of intellectual liabilities is conceptually analyzed in the context of IRC. Social liabilities and client liabilities are presented.

Keywords: corporate governance, intellectual capital, intellectual capital reporting, intellectual assets, intellectual liabilities, voluntary mechanisms, regulatory framework

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10296 Intellectual Property Rights as a Tool to Enhance and Sustain Museums

Authors: Nayira Ahmed Galal Elden Hassan

Abstract:

The management of Intellectual Property (IP) in museums can be complex and challenging, as it requires balancing access and control. On the one hand, museums must ensure that they have balanced permissions to display works in their collections and make them accessible to the public. On the other hand, they must also protect the rights of creators and owners of works and ensure that they are not infringing on IP rights. Intellectual property has become an increasingly important aspect of museum operations in the digital age. Museums hold a vast array of cultural assets in their collections, many of which have significant value as IP assets. The balanced management of IP in museums can help generate additional revenue and promote cultural heritage while also protecting the rights of the museum and its collections. Digital technologies have greatly impacted the way museums manage IP, providing new opportunities for revenue generation through e-commerce and licensing while also presenting new challenges related to IP protection and management. Museums must take a comprehensive approach to IP management, leveraging digital technologies, protecting IP rights, and engaging in licensing and e-commerce activities to maximize income and the economy of countries through the strong management of cultural institutions. Overall, the balanced management of IP in museums is crucial for ensuring the sustainability of museum operations and for preserving cultural heritage for future generations. By taking a balanced approach to identifying museum IP assets, museums can generate revenues and secure their financial sustainability to ensure the long-term preservation of their cultural heritage. We can divide IP assets in museums into two kinds: collection IP and museum-generated IP. Certain museums become confused and lose sight of their mission when trying to leverage collections-based IP. This was the case at the German State Museum in Berlin when the museum made 100 replicas from the Nefertiti bust and wrote under the replicas all rights reserved to the Berlin Museum and issued a certificate to prevent any person or Institution from reproducing any replica from this bust. The implications of IP in museums are far-reaching and can have significant impacts on the preservation of cultural heritage, the dissemination of information, and the development of educational programs. As such, it is important for museums to have a comprehensive understanding of IP laws and regulations and to properly manage IP to avoid legal liability, damage to reputation, and loss of revenue. The research aims to highlight the importance and role of intellectual property in museums and provide some illustrative examples of this.

Keywords: intellectual property, museum, cultural assets, sustainability, IP management

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10295 Cyber-Social Networks in Preventing Terrorism: Topological Scope

Authors: Alessandra Rossodivita, Alexei Tikhomirov, Andrey Trufanov, Nikolay Kinash, Olga Berestneva, Svetlana Nikitina, Fabio Casati, Alessandro Visconti, Tommaso Saporito

Abstract:

It is well known that world and national societies are exposed to diverse threats: anthropogenic, technological, and natural. Anthropogenic ones are of greater risks and, thus, attract special interest to researchers within wide spectrum of disciplines in efforts to lower the pertinent risks. Some researchers showed by means of multilayered, complex network models how media promotes the prevention of disease spread. To go further, not only are mass-media sources included in scope the paper suggests but also personificated social bots (socbots) linked according to reflexive theory. The novel scope considers information spread over conscious and unconscious agents while counteracting both natural and man-made threats, i.e., infections and terrorist hazards. Contrary to numerous publications on misinformation disseminated by ‘bad’ bots within social networks, this study focuses on ‘good’ bots, which should be mobilized to counter the former ones. These social bots deployed mixture with real social actors that are engaged in concerted actions at spreading, receiving and analyzing information. All the contemporary complex network platforms (multiplexes, interdependent networks, combined stem networks et al.) are comprised to describe and test socbots activities within competing information sharing tools, namely mass-media hubs, social networks, messengers, and e-mail at all phases of disasters. The scope and concomitant techniques present evidence that embedding such socbots into information sharing process crucially change the network topology of actor interactions. The change might improve or impair robustness of social network environment: it depends on who and how controls the socbots. It is demonstrated that the topological approach elucidates techno-social processes within the field and outline the roadmap to a safer world.

Keywords: complex network platform, counterterrorism, information sharing topology, social bots

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10294 The Role of Marketing Information System on Decision-Making: An Applied Study on Algeria Telecoms Mobile "MOBILIS"

Authors: Benlakhdar Mohamed Larbi, Yagoub Asma

Abstract:

Purpose: This study aims at highlighting the significance and importance of utilizing marketing information system (MKIS) on decision-making, by clarifying the need for quick and efficient decision-making due to time saving and preventing of duplication of work. Design, methodology, approach: The study shows the roles of each part of MKIS for developing marketing strategy, which present a real challenge to individuals and institutions in an era characterized by uncertainty and clarifying the importance of each part separately, depending on decision type and the nature of the situation. The empirical research method was evaluated by specialized experts, conducted by means of questionnaires. Correlation analysis was employed to test the validity of the procedure. Results: The empirical study findings confirmed positive relationships between the level of utilizing and adopting ‘decision support system and marketing intelligence’ and the success of an organizational decision-making, and provide the organization with a competitive advantage as it allows the organization to solve problems. Originality/value: The study offer better understanding of performance- increasing market share as an organizational decision making based on marketing information system.

Keywords: database, marketing research, marketing intelligence, decision support system, decision-making

Procedia PDF Downloads 310
10293 Building Information Modelling-Based Diminished Reality Visualisation to Facilitate Building Renovation Projects

Authors: Roghieh Eskandari, Ali Motamedi

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There is a significant demand for renovation as-built assets are aging. To plan for a desirable and comfortable indoor environment, stakeholders use simulation technics to assess potential renovation scenarios with the innovative designs. Diminished Reality (DR), which is a technique of visually removing unwanted objects from the real-world scene in real-time, can contribute to the renovation design visualization for stakeholders by removing existing structures and assets from the scene. Using DR, the objects to be demolished or changed will be visually removed from the scene for a better understanding of the intended design scenarios for stakeholders. This research proposes an integrated system for renovation plan visualization using Building Information Modelling (BIM) data and mixed reality (MR) technologies. It presents a BIM-based DR method that utilizes a textured BIM model of the environment to accurately register the virtual model of the occluded background to the physical world in real-time. This system can facilitate the simulation of the renovation plan by visually diminishing building elements in an indoor environment.

Keywords: diminished reality, building information modelling, mixed reality, stock renovation

Procedia PDF Downloads 104