World Academy of Science, Engineering and Technology
[Industrial and Manufacturing Engineering]
Online ISSN : 1307-6892
34 Using Quality Models to Evaluate National ID systems: the Case of the UAE
Authors: Ali M. Al-Khouri
Abstract:
This paper presents findings from the evaluation study carried out to review the UAE national ID card software. The paper consults the relevant literature to explain many of the concepts and frameworks explained herein. The findings of the evaluation work that was primarily based on the ISO 9126 standard for system quality measurement highlighted many practical areas that if taken into account is argued to more likely increase the success chances of similar system implementation projects.
Keywords: National ID system, software quality, ISO 9126.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 150933 An Analysis of Activity-Based Costing in a Manufacturing System
Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan
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Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers. In this paper, the implementation of the ABC in a manufacturing system is analyzed and a comparison with the traditional cost based system in terms of the effects on the product costs are carried out to highlight the difference between two costing methodologies. By using this methodology, a valuable insight into the factors that cause the cost is provided, helping to better manage the activities of the company.Keywords: Activity-based costing, manufacturing systems, product costs, traditional costing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 315332 A Multiagent System for Distributed Systems Management
Authors: H. M. Kelash, H. M. Faheem, M. Amoon
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The demand for autonomous resource management for distributed systems has increased in recent years. Distributed systems require an efficient and powerful communication mechanism between applications running on different hosts and networks. The use of mobile agent technology to distribute and delegate management tasks promises to overcome the scalability and flexibility limitations of the currently used centralized management approach. This work proposes a multiagent system that adopts mobile agents as a technology for tasks distribution, results collection, and management of resources in large-scale distributed systems. A new mobile agent-based approach for collecting results from distributed system elements is presented. The technique of artificial intelligence based on intelligent agents giving the system a proactive behavior. The presented results are based on a design example of an application operating in a mobile environment.Keywords: distributed management, distributed systems, efficiency, mobile agent, multiagent, response time
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 208331 The Application of Six Sigma to Integration of Computer Based Systems
Authors: Zenon Chaczko, Essam Rahali, Rizwan Tariq
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This paper introduces a process for the module level integration of computer based systems. It is based on the Six Sigma Process Improvement Model, where the goal of the process is to improve the overall quality of the system under development. We also present a conceptual framework that shows how this process can be implemented as an integration solution. Finally, we provide a partial implementation of key components in the conceptual framework.
Keywords: Software Quality, Six Sigma, System Integration, 3SI Process, 3SI Conceptual Framework.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 167030 An Engineering Approach to Forecast Volatility of Financial Indices
Authors: Irwin Ma, Tony Wong, Thiagas Sankar
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By systematically applying different engineering methods, difficult financial problems become approachable. Using a combination of theory and techniques such as wavelet transform, time series data mining, Markov chain based discrete stochastic optimization, and evolutionary algorithms, this work formulated a strategy to characterize and forecast non-linear time series. It attempted to extract typical features from the volatility data sets of S&P100 and S&P500 indices that include abrupt drops, jumps and other non-linearity. As a result, accuracy of forecasting has reached an average of over 75% surpassing any other publicly available results on the forecast of any financial index.Keywords: Discrete stochastic optimization, genetic algorithms, genetic programming, volatility forecast
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 162929 The Influence of Preprocessing Parameters on Text Categorization
Authors: Jan Pomikalek, Radim Rehurek
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Text categorization (the assignment of texts in natural language into predefined categories) is an important and extensively studied problem in Machine Learning. Currently, popular techniques developed to deal with this task include many preprocessing and learning algorithms, many of which in turn require tuning nontrivial internal parameters. Although partial studies are available, many authors fail to report values of the parameters they use in their experiments, or reasons why these values were used instead of others. The goal of this work then is to create a more thorough comparison of preprocessing parameters and their mutual influence, and report interesting observations and results.
Keywords: Text categorization, machine learning, electronic documents, classification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 157328 The Challenge of Large-Scale IT Projects
Authors: Ahmet Denker
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The trend in the world of Information Technology (IT) is getting increasingly large and difficult projects rather than smaller and easier. However, the data on large-scale IT project success rates provide cause for concern. This paper seeks to answer why large-scale IT projects are different from and more difficult than other typical engineering projects. Drawing on the industrial experience, a compilation of the conditions that influence failure is presented. With a view to improve success rates solutions are suggested.Keywords: Software engineering, software economics, project management, large-scale projects.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 167627 Anticipating Action Decisions of Automated Guided Vehicle in an Autonomous Decentralized Flexible Manufacturing System
Authors: Rizauddin Ramli, Jaber Abu Qudeiri, Hidehiko Yamamoto
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Nowadays the market for industrial companies is becoming more and more globalized and highly competitive, forcing them to shorten the duration of the manufacturing system development time in order to reduce the time to market. In order to achieve this target, the hierarchical systems used in previous manufacturing systems are not enough because they cannot deal effectively with unexpected situations. To achieve flexibility in manufacturing systems, the concept of an Autonomous Decentralized Flexible Manufacturing System (AD-FMS) is useful. In this paper, we introduce a hypothetical reasoning based algorithm called the Algorithm for Future Anticipative Reasoning (AFAR) which is able to decide on a conceivable next action of an Automated Guided Vehicle (AGV) that works autonomously in the AD-FMS.
Keywords: Flexible Manufacturing System, Automated GuidedVehicle, Hypothetical Reasoning, Autonomous Decentralized.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 208726 A Critical Survey of Reusability Aspects for Component-Based Systems
Authors: Arun Sharma, Rajesh Kumar, P. S. Grover
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The last decade has shown that object-oriented concept by itself is not that powerful to cope with the rapidly changing requirements of ongoing applications. Component-based systems achieve flexibility by clearly separating the stable parts of systems (i.e. the components) from the specification of their composition. In order to realize the reuse of components effectively in CBSD, it is required to measure the reusability of components. However, due to the black-box nature of components where the source code of these components are not available, it is difficult to use conventional metrics in Component-based Development as these metrics require analysis of source codes. In this paper, we survey few existing component-based reusability metrics. These metrics give a border view of component-s understandability, adaptability, and portability. It also describes the analysis, in terms of quality factors related to reusability, contained in an approach that aids significantly in assessing existing components for reusability.Keywords: Components, Customizability, Reusability, and Observability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 246825 Collaborative Design System based on Object- Oriented Modeling of Supply Chain Simulation: A Case Study of Thai Jewelry Industry
Authors: Somlak Wannarumon, Apichai Ritvirool, Thana Boonrit
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The paper proposes a new concept in developing collaborative design system. The concept framework involves applying simulation of supply chain management to collaborative design called – 'SCM–Based Design Tool'. The system is developed particularly to support design activities and to integrate all facilities together. The system is aimed to increase design productivity and creativity. Therefore, designers and customers can collaborate by the system since conceptual design. JAG: Jewelry Art Generator based on artificial intelligence techniques is integrated into the system. Moreover, the proposed system can support users as decision tool and data propagation. The system covers since raw material supply until product delivery. Data management and sharing information are visually supported to designers and customers via user interface. The system is developed on Web–assisted product development environment. The prototype system is presented for Thai jewelry industry as a system prototype demonstration, but applicable for other industry.Keywords: Collaborative design, evolutionary art, jewelry design, supply chain management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 174224 Solving the Teacher Assignment-Course Scheduling Problem by a Hybrid Algorithm
Authors: Aldy Gunawan, Kien Ming Ng, Kim Leng Poh
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This paper presents a hybrid algorithm for solving a timetabling problem, which is commonly encountered in many universities. The problem combines both teacher assignment and course scheduling problems simultaneously, and is presented as a mathematical programming model. However, this problem becomes intractable and it is unlikely that a proven optimal solution can be obtained by an integer programming approach, especially for large problem instances. A hybrid algorithm that combines an integer programming approach, a greedy heuristic and a modified simulated annealing algorithm collaboratively is proposed to solve the problem. Several randomly generated data sets of sizes comparable to that of an institution in Indonesia are solved using the proposed algorithm. Computational results indicate that the algorithm can overcome difficulties of large problem sizes encountered in previous related works.
Keywords: Timetabling problem, mathematical programming model, hybrid algorithm, simulated annealing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 457223 Development of a Wiki-based Feature Library for a Process Planning System
Authors: Hendry Muljadi, Hideaki Takeda, Koichi Ando
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A manufacturing feature can be defined simply as a geometric shape and its manufacturing information to create the shape. In a feature-based process planning system, feature library plays an important role in the extraction of manufacturing features with their proper manufacturing information. However, to manage the manufacturing information flexibly, it is important to build a feature library that is easy to modify. In this paper, a Wiki-based feature library is proposed.Keywords: Manufacturing feature, feature library, feature ontology, process planning, Wiki, MediaWiki.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 141722 University of Jordan Case Tool (Uj-Case- Tool) for Database Reverse Engineering
Authors: Fawaz A. Masoud, Heba_tallah Khattab, Mahmoud Al-Karazoon
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The database reverse engineering problems and solving processes are getting mature, even though, the academic community is facing the complex problem of knowledge transfer, both in university and industrial contexts. This paper presents a new CASE tool developed at the University of Jordan which addresses an efficient support of this transfer, namely UJ-CASE-TOOL. It is a small and self-contained application exhibiting representative problems and appropriate solutions that can be understood in a limited time. It presents an algorithm that describes the developed academic CASE tool which has been used for several years both as an illustration of the principles of database reverse engineering and as an exercise aimed at academic and industrial students.Keywords: Reverse engineering, ERD, DBRE, case tools.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 176221 A Cascaded Fuzzy Inference System for Dynamic Online Portals Customization
Authors: Erika Martinez Ramirez, Rene V. Mayorga
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In our modern world, more physical transactions are being substituted by electronic transactions (i.e. banking, shopping, and payments), many businesses and companies are performing most of their operations through the internet. Instead of having a physical commerce, internet visitors are now adapting to electronic commerce (e-Commerce). The ability of web users to reach products worldwide can be greatly benefited by creating friendly and personalized online business portals. Internet visitors will return to a particular website when they can find the information they need or want easily. Dealing with this human conceptualization brings the incorporation of Artificial/Computational Intelligence techniques in the creation of customized portals. From these techniques, Fuzzy-Set technologies can make many useful contributions to the development of such a human-centered endeavor as e-Commerce. The main objective of this paper is the implementation of a Paradigm for the Intelligent Design and Operation of Human-Computer interfaces. In particular, the paradigm is quite appropriate for the intelligent design and operation of software modules that display information (such Web Pages, graphic user interfaces GUIs, Multimedia modules) on a computer screen. The human conceptualization of the user personal information is analyzed throughout a Cascaded Fuzzy Inference (decision-making) System to generate the User Ascribe Qualities, which identify the user and that can be used to customize portals with proper Web links.
Keywords: Fuzzy Logic, Internet, Electronic Commerce, Intelligent Portals, Electronic Shopping.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 178720 Exchanges of Knowledge about Product Configurations using XML Topic Map
Authors: Namchul Do, Jihun Cho
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Modeling product configurations needs large amounts of knowledge about technical and marketing restrictions on the product. Previous attempts to automate product configurations concentrate on representations and management of the knowledge for specific domains in fixed and isolated computing environments. Since the knowledge about product configurations is subject to continuous change and hard to express, these attempts often failed to efficiently manage and exchange the knowledge in collaborative product development. In this paper, XML Topic Map (XTM) is introduced to represent and exchange the knowledge about product configurations in collaborative product development. A product configuration model based on XTM along with its merger and inference facilities enables configuration engineers in collaborative product development to manage and exchange their knowledge efficiently. A prototype implementation is also presented to demonstrate the proposed model can be applied to engineering information systems to exchange the product configuration knowledge.
Keywords: Knowledge exchange, product configurations, XML topic map.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 135119 The Influence of User Involvement and Personal Innovativeness on User Behavior
Authors: Anne M. Sørebø, Øystein Sørebø, Maung K. Sein
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The search for factors that influence user behavior has remained an important theme for both the academic and practitioner Information Systems Communities. In this paper we examine relevant user behaviors in the phase after adoption and investigate two factors that are expected to influence such behaviors, namely User Involvement (UI) and Personal Innovativeness in IT (PIIT). We conduct a field study to examine how these factors influence postadoption behavior and how they are interrelated. Building on theoretical premises and prior empirical findings, we propose and test two alternative models of the relationship between these factors. Our results reveal that the best explanation of post-adoption behavior is provided by the model where UI and PIIT independently influence post-adoption behavior. Our findings have important implications for research and practice. To that end, we offer directions for future research.
Keywords: User involvement, personal innovativeness in IT, use of systems, user support, post-adoption behavior.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 155418 Information System Life Cycle: Applications in Construction and Manufacturing
Authors: Carlos J. Costa, Manuela Aparício
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In this paper, we present the information life cycle, and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here does not correspond just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle employed in other contexts like manufacturing or marketing. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise, and in a manufacturing enterprise.
Keywords: Information systems/technology, informatio nsystems life cycle, organization engineering, information economics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 160117 Lessons Learned from Observing User Behavior through Repeated Usability Evaluations
Authors: Hanmin Jung, Mikyoung Lee, Won-kyung Sung
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Academic research information service is a must for surveying previous studies in research and development process. OntoFrame is an academic research information service under Semantic Web framework different from simple keyword-based services such as CiteSeer and Google Scholar. The first purpose of this study is for revealing user behavior in their surveys, the objects of using academic research information services, and their needs. The second is for applying lessons learned from the results to OntoFrame.
Keywords: User Behavior, Usability Evaluation, OntoFrame, CiteSeer, Google Scholar, Academic Research Information Service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 152916 Two States Mapping Based Neural Network Model for Decreasing of Prediction Residual Error
Authors: Insung Jung, lockjo Koo, Gi-Nam Wang
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The objective of this paper is to design a model of human vital sign prediction for decreasing prediction error by using two states mapping based time series neural network BP (back-propagation) model. Normally, lot of industries has been applying the neural network model by training them in a supervised manner with the error back-propagation algorithm for time series prediction systems. However, it still has a residual error between real value and prediction output. Therefore, we designed two states of neural network model for compensation of residual error which is possible to use in the prevention of sudden death and metabolic syndrome disease such as hypertension disease and obesity. We found that most of simulations cases were satisfied by the two states mapping based time series prediction model compared to normal BP. In particular, small sample size of times series were more accurate than the standard MLP model. We expect that this algorithm can be available to sudden death prevention and monitoring AGENT system in a ubiquitous homecare environment.
Keywords: Neural network, U-healthcare, prediction, timeseries, computer aided prediction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 198015 Managing the Information System Life Cycle in Construction and Manufacturing
Authors: Carlos J. Costa, Manuela Aparício
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In this paper we present the information life cycle and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here corresponds not just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise and in a manufacturing enterprise.
Keywords: Information systems/technology, information systems life cycle, organization engineering, information economics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 180614 Project Selection by Using Fuzzy AHP and TOPSIS Technique
Authors: S. Mahmoodzadeh, J. Shahrabi, M. Pariazar, M. S. Zaeri
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In this article, by using fuzzy AHP and TOPSIS technique we propose a new method for project selection problem. After reviewing four common methods of comparing alternatives investment (net present value, rate of return, benefit cost analysis and payback period) we use them as criteria in AHP tree. In this methodology by utilizing improved Analytical Hierarchy Process by Fuzzy set theory, first we try to calculate weight of each criterion. Then by implementing TOPSIS algorithm, assessment of projects has been done. Obtained results have been tested in a numerical example.Keywords: Fuzzy AHP, Project Selection, TOPSIS Technique.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 659913 Multi-Objective Cellular Manufacturing System under Machines with Different Life-Cycle using Genetic Algorithm
Authors: N. Javadian, J. Rezaeian, Y. Maali
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In this paper a multi-objective nonlinear programming model of cellular manufacturing system is presented which minimize the intercell movements and maximize the sum of reliability of cells. We present a genetic approach for finding efficient solutions to the problem of cell formation for products having multiple routings. These methods find the non-dominated solutions and according to decision makers prefer, the best solution will be chosen.Keywords: Cellular Manufacturing, Genetic Algorithm, Multiobjective, Life-Cycle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 194312 Knowledge Impact on Measurement: A Conceptual Metric for Evaluating Performance Improvement (PI) at the Kuwait Institute for Scientific Research (KISR)
Authors: AlMatrouk H. S., Juszczak M. D.
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Research and development R&D work involves enormous amount of work that has to do with data measurement and collection. This process evolves as new information is fed, new technologies are utilized, and eventually new knowledge is created by the stakeholders i.e., researchers, clients, and end-users. When new knowledge is created, procedures of R&D work should evolve and produce better results within improved research skills and improved methods of data measurements and collection. This measurement improvement should then be benchmarked against a metric that should be developed at the organization. In this paper, we are suggesting a conceptual metric for R&D work performance improvement (PI) at the Kuwait Institute for Scientific Research (KISR). This PI is to be measured against a set of variables in the suggested metric, which are more closely correlated to organizational output, as opposed to organizational norms. The paper also mentions and discusses knowledge creation and management as an addedvalue to R&D work and measurement improvement. The research methodology followed in this work is qualitative in nature, based on a survey that was distributed to researchers and interviews held with senior researchers at KISR. Research and analyses in this paper also include looking at and analyzing KISR-s literature.Keywords: Knowledge Creation, Performance Improvement (PI), Conceptual Metric, Knowledge Management (KM) addedvalue.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 125111 Creating or Destroying Objects Plan in the Graphplan Framework
Authors: Wen-xiang Gu, Zeng-yu Cai, Xin-mei Zhang, Gui-dong Jiang
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At present, intelligent planning in the Graphplan framework is a focus of artificial intelligence. While the Creating or Destroying Objects Planning (CDOP) is one unsolved problem of this field, one of the difficulties, too. In this paper, we study this planning problem and bring forward the idea of transforming objects to propositions, based on which we offer an algorithm, Creating or Destroying Objects in the Graphplan framework (CDOGP). Compared to Graphplan, the new algorithm can solve not only the entire problems that Graphplan do, but also a part of CDOP. It is for the first time that we introduce the idea of object-proposition, and we emphasize the discussion on the representations of creating or destroying objects operator and an algorithm in the Graphplan framework. In addition, we analyze the complexity of this algorithm.
Keywords: Graphplan, object_proposition, Creating or destroying objects, CDOGP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 123910 Collaborative Design System based on Object-Oriented Modeling of Supply Chain Simulation: A Case Study of Thai Jewelry Industry
Authors: Somlak Wannarumon, Apichai Ritvirool, Thana Boonrit
Abstract:
The paper proposes a new concept in developing collaborative design system. The concept framework involves applying simulation of supply chain management to collaborative design called – 'SCM–Based Design Tool'. The system is developed particularly to support design activities and to integrate all facilities together. The system is aimed to increase design productivity and creativity. Therefore, designers and customers can collaborate by the system since conceptual design. JAG: Jewelry Art Generator based on artificial intelligence techniques is integrated into the system. Moreover, the proposed system can support users as decision tool and data propagation. The system covers since raw material supply until product delivery. Data management and sharing information are visually supported to designers and customers via user interface. The system is developed on Web–assisted product development environment. The prototype system is presented for Thai jewelry industry as a system prototype demonstration, but applicable for other industry.Keywords: Collaborative design, evolutionary art, jewelry design, supply chain management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15409 Customer Segmentation in Foreign Trade based on Clustering Algorithms Case Study: Trade Promotion Organization of Iran
Authors: Samira Malekmohammadi Golsefid, Mehdi Ghazanfari, Somayeh Alizadeh
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The goal of this paper is to segment the countries based on the value of export from Iran during 14 years ending at 2005. To measure the dissimilarity among export baskets of different countries, we define Dissimilarity Export Basket (DEB) function and use this distance function in K-means algorithm. The DEB function is defined based on the concepts of the association rules and the value of export group-commodities. In this paper, clustering quality function and clusters intraclass inertia are defined to, respectively, calculate the optimum number of clusters and to compare the functionality of DEB versus Euclidean distance. We have also study the effects of importance weight in DEB function to improve clustering quality. Lastly when segmentation is completed, a designated RFM model is used to analyze the relative profitability of each cluster.Keywords: Customers segmentation, Customer relationship management, Clustering, Data Mining
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22868 Exploring the Effects of Top Managements Commitment on Knowledge Management Success in Academia: A Case Study
Authors: A. Keramati, M. A. Azadeh
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In this paper the effects of top management commitment on knowledge management activities has been analyzed. This research has been conducted as a case study in an academic environment. The data collection was carried out in the form of semi-structured interview with an interview guide. This study shows the effects of knowledge management strategic plan developing in academia strategic plan on knowledge management success. This paper shows the importance top management commitment factors including strategic plan, communication, and training on knowledge management success in academia. In particular the most important role of Strategic planning in knowledge management success is clarified. This study explores one of the necessary organizational infrastructures of successful implementation of knowledge management. The idea of this research could be applied in the other context especially in the industrial organizations.Keywords: Knowledge Management, top management'scommitment, knowledge management's Success.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23227 A Comparative Analysis of Activity-Based Costing and Traditional Costing
Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan
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Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Keywords: Activity-based costing, cost drivers, overheads, traditional costing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 126406 Analysis of Investment in Knowledge inside OECD Countries
Authors: JunSeok Hwang, Mohsen Gerami
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Knowledge is the foundation for growth and development. Investment in knowledge improves new method for originate knowledge society and knowledge economy. Investment in knowledge embraces expenditure on education and R&D and software. Measuring of investment in knowledge is characteristically complicated. We examine the influence of investment in knowledge in multifactor productivity growth and numbers of patent. We analyze the annual growth of investment in knowledge and we estimate portion of each country intended for produce total investment in knowledge on the whole OECD. We determine the relative efficiency of average patent numbers with average investment in knowledge and we compare GDP growth rates and growth of knowledge investment. The main purpose in this paper is to study to evaluate different aspect, influence and output of investment in knowledge in OECD countries.Keywords: Knowledge, GDP, Multifactor productivity, Investment, efficiency.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16735 A Survey on Life Science Database Citation Frequency in Scientific Literatures
Authors: Hendry Muljadi, Jiro Araki, Satoru Miyazaki, Asao Fujiyama
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There are so many databases of various fields of life sciences available online. To find well-used databases, a survey to measure life science database citation frequency in scientific literatures is done. The survey is done by measuring how many scientific literatures which are available on PubMed Central archive cited a specific life science database. This paper presents and discusses the results of the survey.Keywords: Life science, database, metadatabase, PubMedCentral.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1423